The Resource Fiscal subsidy control in the post-Brexit era

Fiscal subsidy control in the post-Brexit era

Label
Fiscal subsidy control in the post-Brexit era
Title
Fiscal subsidy control in the post-Brexit era
Creator
Subject
Language
eng
Summary
This article reviews the regime governing fiscal subsidy control under the Trade and Co-operation Agreement between the European Union and United Kingdom 2020, its key principles, and its approach to transparency and recovery mechanisms. It considers how it differs from the EU State aid regime, the meaning of "fiscal subsidies", and the criteria for a tax measure to be regarded as giving specific financial assistance. Finally, it anticipates how the system may develop
Citation source
In: British tax review. - London. - (2021), no. 1 ; p. 14-23
http://library.link/vocab/creatorName
Baker, P
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • European Union
  • Brexit
  • subsidy
  • State aid
  • EU-UK Trade and Cooperation Agreement
  • tax authorities
Label
Fiscal subsidy control in the post-Brexit era
Instantiates
Publication
Label
Fiscal subsidy control in the post-Brexit era
Publication

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