On 23 March 2018, the European Council, meeting in an EU27 format, adopted the guidelines on the framework for a future relationship with the UK after Brexit. As noted in a release on the meeting, the guidelines will serve as a mandate for the EU negotiator to start discussing the framework for the future relationship, with the aim of reaching a common overall understanding with the UK. That understanding will be reflected in a political declaration accompanying the withdrawal agreement and referred to in it. With respect to taxation, the guidelines include that the future relationship should include robust guarantees...