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

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
Creator
Subject
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
Instantiates
Publication
Label
Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement
Publication

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