The Resource Some observations on the tax-related provisions in the EU-UK Trade and Cooperation Agreement

Some observations on the tax-related provisions in the EU-UK Trade and Cooperation Agreement

Label
Some observations on the tax-related provisions in the EU-UK Trade and Cooperation Agreement
Title
Some observations on the tax-related provisions in the EU-UK Trade and Cooperation Agreement
Creator
Subject
Language
  • eng
  • eng
Summary
This article examines tax-related aspects of the Trade and Co-operation Agreement between the European Union and United Kingdom 2020, and their possible impact on future tax policy. It reviews traditional provisions on internal taxes, customs duties, export duties and carve-out for double tax treaties, and details innovative measures on good tax governance, sector-specific exemptions, administrative co-operation, fiscal subsidies and carbon pricing
Citation source
In: British tax review. - London. - (2021), no. 1 ; p. 1-14
http://library.link/vocab/creatorName
Pirlot, A
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • European Union
  • brexit
  • EU-UK Trade and Cooperation Agreement
  • tax policy
  • tax authorities
  • tax treaty
  • customs duty
  • emission rights
  • subsidy
Label
Some observations on the tax-related provisions in the EU-UK Trade and Cooperation Agreement
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/A-D/BTR/1_1-14.pdf
Publication
Note
20210326

Library Locations

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