The Resource Brexit: Application of the EU Arbitration Convention and recourse to the CJEU following departure of a Member State from the EU

Brexit: Application of the EU Arbitration Convention and recourse to the CJEU following departure of a Member State from the EU

Label
Brexit: Application of the EU Arbitration Convention and recourse to the CJEU following departure of a Member State from the EU
Title
Brexit: Application of the EU Arbitration Convention and recourse to the CJEU following departure of a Member State from the EU
Creator
Subject
Language
eng
Summary
The decision of a Member State to leave the EU can have significant fiscal implications for internationally active companies. The ramifications of such a decision as regards access of taxpayers to the EU Arbitration Convention and the Court of Justice of the European Union have received little attention in the scholarly literature on taxation to date. However, a lack of legal certainty will exist not only in respect of issues that arise following the Member State's exit from the EU, but also at the level of existing constellations. This article addresses the problems in light of the pending Brexit
Citation source
In: British tax review. - London. - (2018), no. 2 ; p. 193-210
http://library.link/vocab/creatorName
  • Geyer, J
  • Puls, M
  • Ullmann, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Brexit
  • double taxation
  • Arbitration Convention
  • EU law
  • MNE
  • MAP
  • ECJ case law
  • subsidiary company
  • tax authorities
Label
Brexit: Application of the EU Arbitration Convention and recourse to the CJEU following departure of a Member State from the EU
Instantiates
Publication
Label
Brexit: Application of the EU Arbitration Convention and recourse to the CJEU following departure of a Member State from the EU
Publication

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