Some observations on the tax-related provisions in the EU-UK Trade and Cooperation Agreement

Examines tax-related aspects of the Trade and Co-operation Agreement between the European Union and United Kingdom 2020, and their possible impact on future tax policy. Reviews traditional provisions on internal taxes, customs duties, export duties and carve-out for double tax treaties, and details...

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Bibliographic Details
Main Author: Pirlot, A
Format: Journal article
Language:English
Published: Sweet and Maxwell 2021