Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement
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The work Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement
Resource Information
The work Brexit : the direct and indirect effect of the EU - UK Trade and Cooperation Agreement represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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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/resource/SNZXbw3pGhc/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/SNZXbw3pGhc/">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>
