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...

Повний опис

Бібліографічні деталі
Автор: Pirlot, A
Формат: Journal article
Мова:English
Опубліковано: Sweet and Maxwell 2021