The Resource Tax and the UK/Japan Comprehensive Economic Partnership Agreement
Tax and the UK/Japan Comprehensive Economic Partnership Agreement
Resource Information
The item Tax and the UK/Japan Comprehensive Economic Partnership 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 Tax and the UK/Japan Comprehensive Economic Partnership 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
- This article discusses the extent to which the tax-related provisions of the Agreement between the United Kingdom and Japan for a Comprehensive Economic Partnership 2020 resolve the tensions existing between tax law and trade law. It reviews efforts to delineate the boundaries between the two areas, measures to make most favoured nation provisions inapplicable to tax, and the tax rules applicable to the import and export of goods and services
- Language
- eng
- Label
- Tax and the UK/Japan Comprehensive Economic Partnership Agreement
- Title
- Tax and the UK/Japan Comprehensive Economic Partnership Agreement
- Language
- eng
- Summary
- This article discusses the extent to which the tax-related provisions of the Agreement between the United Kingdom and Japan for a Comprehensive Economic Partnership 2020 resolve the tensions existing between tax law and trade law. It reviews efforts to delineate the boundaries between the two areas, measures to make most favoured nation provisions inapplicable to tax, and the tax rules applicable to the import and export of goods and services
- Citation source
- In: British tax review. - London. - (2020), no. 5 ; p. 605-608
- http://library.link/vocab/creatorName
- Lyons, T.J
- Geographic coverage
-
- Europe
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- international trade
- international taxation
- trade agreement
- import
- export
- Brexit
- tax treaty
- MFN
- Label
- Tax and the UK/Japan Comprehensive Economic Partnership Agreement
- Label
- Tax and the UK/Japan Comprehensive Economic Partnership 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/Tax-and-the-UKJapan-Comprehensive-Economic/BvVh8zFV4yw/" 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/Tax-and-the-UKJapan-Comprehensive-Economic/BvVh8zFV4yw/">Tax and the UK/Japan Comprehensive Economic Partnership 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/Tax-and-the-UKJapan-Comprehensive-Economic/BvVh8zFV4yw/" 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/Tax-and-the-UKJapan-Comprehensive-Economic/BvVh8zFV4yw/">Tax and the UK/Japan Comprehensive Economic Partnership 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>
