The Resource Corporate tax and treaty consequences of Brexit

Corporate tax and treaty consequences of Brexit

Label
Corporate tax and treaty consequences of Brexit
Title
Corporate tax and treaty consequences of Brexit
Creator
Subject
Language
eng
Summary
The article discusses tax consequences that might result from Britain's exit from the European Union. The author introduces some issues related to corporate tax and tax treaties, such as transposition of various EU direct tax directives (for example the Parent Subsidiary Directive, Interest and Royalties Directive, and the Merger Directive) into U.K. domestic law, application of European Court of Justice decisions in UK international tax regime, the status of Arbitration Convention, and state aid issues
Citation source
In: Tax management international journal. - Arlington. - Vol. 46 (2017), no. 2 ; p. 7
http://library.link/vocab/creatorName
Schwarz, J.S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Brexit
  • corporate income tax
  • tax treaty
  • EU Directive
  • ECJ case law
  • Arbitration Convention
  • State aid
Label
Corporate tax and treaty consequences of Brexit
Instantiates
Publication
Label
Corporate tax and treaty consequences of Brexit
Publication

Library Locations

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