The Resource Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement
Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement
Resource Information
The item Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The United Kingdom (UK) is no longer part of the European Union (EU). The new relationship between the two parties has led to a trade and cooperation agreement. While the agreement contains some specific tax provisions and ensures the freedom of movement, in principle, it has no direct effect. This raises questions about the actual impact of this agreement for taxpayers. The authors discuss the direct and indirect effect of the agreement, concluding that courts may, in accordance with World Trade Organization (WTO) law, still be held to interpret their domestic (tax) laws in compliance with the principles from the agreement, including comparably formulated fundamental freedoms
- Language
- eng
- Label
- Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement
- Title
- Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement
- Language
- eng
- Summary
- The United Kingdom (UK) is no longer part of the European Union (EU). The new relationship between the two parties has led to a trade and cooperation agreement. While the agreement contains some specific tax provisions and ensures the freedom of movement, in principle, it has no direct effect. This raises questions about the actual impact of this agreement for taxpayers. The authors discuss the direct and indirect effect of the agreement, concluding that courts may, in accordance with World Trade Organization (WTO) law, still be held to interpret their domestic (tax) laws in compliance with the principles from the agreement, including comparably formulated fundamental freedoms
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 50 (2022), no. 1 ; p. 28-39
- http://library.link/vocab/creatorName
-
- Korving, J.J.A.M
- Have, J.C. van der
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- WTO
- Brexit
- EU-UK Trade and Cooperation Agreement
- fundamental freedoms
- dispute resolution
- Label
- Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement
- Label
- Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Brexit--the-direct-and-indirect-effect-of-the-EU/U0hibY9kedg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Brexit--the-direct-and-indirect-effect-of-the-EU/U0hibY9kedg/">Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Brexit--the-direct-and-indirect-effect-of-the-EU/U0hibY9kedg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Brexit--the-direct-and-indirect-effect-of-the-EU/U0hibY9kedg/">Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
