The Resource Implications of different Brexit scenarios from a German tax perspective

Implications of different Brexit scenarios from a German tax perspective

Label
Implications of different Brexit scenarios from a German tax perspective
Title
Implications of different Brexit scenarios from a German tax perspective
Creator
Subject
Language
eng
Summary
The decision taken by British voters that the UK should withdraw from the EU will have a significant impact on the future economic relations between Germany and the UK. This note examines the major German tax consequences of two currently conceivable "extreme scenarios" of a future integration of Britain with the EU, namely (1) a complete third country; and (2) a full European Economic Area (EEA) membership of the UK. This note looks at implications for direct taxation: taxation of dividends, taxation of interests and royalties, cross border asset transfers to UK PEs; taxation of controlled foreign corporations (CFCs); exit taxation regarding privately held shares, exit taxation for corporations; and taxation of private individuals. It also examines the implications with regard to indirect taxes: treatment of cross-border deliveries; and, treatment of cross-border services
Citation source
In: British tax review. - London. - (2016), no. 4 ; p. 393-402
http://library.link/vocab/creatorName
  • Moser, T
  • Hentschel, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Brexit
  • European Union
  • EEA
  • third countries (EU)
  • direct tax
  • Parent-Subsidiary Directive
  • Interest and Royalties Directive
  • CFC
  • cross-border transaction
  • PE
  • exit tax
  • VAT
Label
Implications of different Brexit scenarios from a German tax perspective
Instantiates
Publication
Label
Implications of different Brexit scenarios from a German tax perspective
Publication

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