Brexit : Selected Tax Implications of the Trade and Cooperation Agreement

Brexit : Selected Tax Implications of the Trade and Cooperation Agreement PDF Author: F. De Lillo
Publisher:
ISBN:
Category :
Languages : en
Pages :

Get Book Here

Book Description
This note describes selected tax implications of the Trade and Cooperation Agreement between the European Union and the United Kingdom, which governs their mutual relations as from 1 January 2021.

Brexit : Selected Tax Implications of the Trade and Cooperation Agreement

Brexit : Selected Tax Implications of the Trade and Cooperation Agreement PDF Author: F. De Lillo
Publisher:
ISBN:
Category :
Languages : en
Pages :

Get Book Here

Book Description
This note describes selected tax implications of the Trade and Cooperation Agreement between the European Union and the United Kingdom, which governs their mutual relations as from 1 January 2021.

Tax Implications of Brexit

Tax Implications of Brexit PDF Author: Nicola Saccardo
Publisher: Bloomsbury Publishing
ISBN: 1526516829
Category : Business & Economics
Languages : en
Pages : 553

Get Book Here

Book Description
Tax Implications of Brexit is an essential guide for anyone advising businesses trading in either the United Kingdom or the European Union post-Brexit. In two parts, this title provides an in-depth analysis of the tax ramifications of Brexit in both the United Kingdom and EU Member States, helping to identify immediate and future issues that could be faced post-Brexit, and how to mitigate any risks. Part One features subject-specific chapters which deal with the UK statutory regime after 2020 as well as the impact of Brexit on VAT, customs and excise duties and State Aid legislation. Part Two is split into country chapters dealing with the tax implications in the single jurisdictions (the United Kingdom and EU Member States) for cross-border investments between the United Kingdom and the EU and for UK-EU cross-border reorganisations. This book is essential reading for tax professionals advising businesses trading in the United Kingdom or in the European Union, but also tax managers of those businesses. Tax Implications of Brexit includes contributions from Barbara Belgrano, Conor Quigley QC, Julian Ghosh QC, Kelly Stricklin-Coutinho, Nicola Saccardo, Roderick Cordara QC, Timothy Lyons QC and a plethora of highly respected tax experts from EU jurisdictions.

The EU-UK Trade and Cooperation Agreement : a New World with New Rules

The EU-UK Trade and Cooperation Agreement : a New World with New Rules PDF Author: T.J. Lyons
Publisher:
ISBN:
Category :
Languages : en
Pages :

Get Book Here

Book Description
This article reflects on the wider tax implications of the Trade and Co-operation Agreement between the European Union and United Kingdom 2020. It discusses its key changes to tax administration, highlighting the tax exceptions, the principle of sincere co-operation, the relationship between the EU and the tax institutions created under the Agreement, and how the situation compares with the position under the TFEU.

Brexit Tax Implications : State of Play Upon Entry Into Force of Withdrawal Agreement

Brexit Tax Implications : State of Play Upon Entry Into Force of Withdrawal Agreement PDF Author: F. De Lillo
Publisher:
ISBN:
Category :
Languages : en
Pages : 9

Get Book Here

Book Description
With effect from 31 January 2020 at midnight CET, the United Kingdom is no longer a Member State of the European Union and of the European Atomic Energy Community. The European Union and the United Kingdom have agreed upon a transition period until 31 December 2020, during which negotiations of a new partnership will take place. This White Paper describes the state of play upon the entry into force of the Withdrawal Agreement with regard to selected Brexit tax implications.

Tax Implications of Brexit

Tax Implications of Brexit PDF Author: Nicola Saccardo
Publisher: Bloomsbury Publishing
ISBN: 1526516810
Category : Business & Economics
Languages : en
Pages : 528

Get Book Here

Book Description
Tax Implications of Brexit is an essential guide for anyone advising businesses trading in either the United Kingdom or the European Union post-Brexit. In two parts, this title provides an in-depth analysis of the tax ramifications of Brexit in both the United Kingdom and EU Member States, helping to identify immediate and future issues that could be faced post-Brexit, and how to mitigate any risks. Part One features subject-specific chapters which deal with the UK statutory regime after 2020 as well as the impact of Brexit on VAT, customs and excise duties and State Aid legislation. Part Two is split into country chapters dealing with the tax implications in the single jurisdictions (the United Kingdom and EU Member States) for cross-border investments between the United Kingdom and the EU and for UK-EU cross-border reorganisations. This book is essential reading for tax professionals advising businesses trading in the United Kingdom or in the European Union, but also tax managers of those businesses. Tax Implications of Brexit includes contributions from Barbara Belgrano, Conor Quigley QC, Julian Ghosh QC, Kelly Stricklin-Coutinho, Nicola Saccardo, Roderick Cordara QC, Timothy Lyons QC and a plethora of highly respected tax experts from EU jurisdictions.

European Tax Law, Volume 1

European Tax Law, Volume 1 PDF Author: Peter J. Wattel
Publisher: Kluwer Law International B.V.
ISBN: 9403519460
Category : Law
Languages : en
Pages : 1090

Get Book Here

Book Description
Ben Terra (1946–2019) was professor of tax law at the universities of Amsterdam (UvA), the Netherlands, and Lund, Sweden. Peter Wattel is Advocate General in the Supreme Court of the Netherlands, State Councillor extraordinary in the Netherlands, Council of State and professor of EU tax law at the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam. Sjoerd Douma is professor at the ACTL, Director of the Adv LLM programme in International Tax Law at Amsterdam Law School, and partner at Lubbers, Boer & Douma in The Hague. Otto Marres is professor at the ACTL, and tax lawyer at Meijburg & Co., Amsterdam. Hein Vermeulen is Director of PwC’s EU Direct Tax Group, Amsterdam. Dennis Weber is professor of European Corporate Taxation at the ACTL and of counsel at Loyens & Loeff. The eighth edition of this leading textbook brings its comprehensive and systematic survey of European Tax Law up to March 2022. With its critical discussion of the EU tax rules and of the European Court’s case law in tax matters, it surpasses every other textbook on EU Tax Law in its clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. The in-depth coverage of Volume I includes the following: 1. The far-reaching consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights, and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability, and relations with third States. 2. Secondary EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and pending company tax proposals). 3. (Automatic) exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States. 4. Soft Law on Harmful Tax Competition. Procedural matters and the extent of judicial protection are emphasized throughout this volume. This new edition will continue to be of immense value to law school and university programmes in (international) tax law and in European Union law and for practice. Volume II (2021) of this book covers harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.

European Banking and Financial Law

European Banking and Financial Law PDF Author: Matthias Haentjens
Publisher: Routledge
ISBN: 1317483073
Category : Law
Languages : en
Pages : 295

Get Book Here

Book Description
In recent decades, the volume of EU legislation on financial law has increased exponentially. Banks, insurers, pension funds, investment firms and other financial institutions all are increasingly subject to European regulatory rules, as are day to day financial transactions. Serving as a comprehensive and authoritative introduction to European banking and financial law, the book is organized around the three economic themes that are central to the financial industry: (i) financial markets; (ii) financial institutions; and (iii) financial transactions. It covers not only regulatory law, but also commercial law that is relevant for the most important financial transactions. It also explains the most important international standard contracts such as LMA loan contracts and the GMRA repurchase agreements. Covering a broad range of aspects of financial law from a European perspective, it is essential reading for students of financial law and European regulation.

Retained EU Law

Retained EU Law PDF Author: ELEONOR. RAO DUHS (INDIRA.)
Publisher:
ISBN: 9781784461645
Category :
Languages : en
Pages : 224

Get Book Here

Book Description


Handbook of Deep Trade Agreements

Handbook of Deep Trade Agreements PDF Author: Aaditya Mattoo
Publisher: World Bank Publications
ISBN: 1464815542
Category : Political Science
Languages : en
Pages : 768

Get Book Here

Book Description
Deep trade agreements (DTAs) cover not just trade but additional policy areas, such as international flows of investment and labor and the protection of intellectual property rights and the environment. Their goal is integration beyond trade or deep integration. These agreements matter for economic development. Their rules influence how countries (and hence, the people and firms that live and operate within them) transact, invest, work, and ultimately, develop. Trade and investment regimes determine the extent of economic integration, competition rules affect economic efficiency, intellectual property rights matter for innovation, and environmental and labor rules contribute to environmental and social outcomes. This Handbook provides the tools and data needed to analyze these new dimensions of integration and to assess the content and consequences of DTAs. The Handbook and the accompanying database are the result of collaboration between experts in different policy areas from academia and other international organizations, including the International Trade Centre (ITC), Organisation for Economic Co-operation and Development (OECD), United Nations Conference on Trade and Development (UNCTAD), and World Trade Organization (WTO).

Brexit

Brexit PDF Author: Harold D. Clarke
Publisher: Cambridge University Press
ISBN: 1108293662
Category : Political Science
Languages : en
Pages : 275

Get Book Here

Book Description
In June 2016, the United Kingdom shocked the world by voting to leave the European Union. As this book reveals, the historic vote for Brexit marked the culmination of trends in domestic politics and in the UK's relationship with the EU that have been building over many years. Drawing on a wealth of survey evidence collected over more than ten years, this book explains why most people decided to ignore much of the national and international community and vote for Brexit. Drawing on past research on voting in major referendums in Europe and elsewhere, a team of leading academic experts analyse changes in the UK's party system that were catalysts for the referendum vote, including the rise of the UK Independence Party (UKIP), the dynamics of public opinion during an unforgettable and divisive referendum campaign, the factors that influenced how people voted and the likely economic and political impact of this historic decision.