Brexit and taxes Jeremy Cape
By: Cape, Jeremy
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTOS | SALIDA DE LA UNIÓN EUROPEA | REINO UNIDO | UNION EUROPEA
In:
Intertax v. 47, n. 4, April 2019, p. 345-348Summary: This editorial discusses the regulation of taxes in case of three different Brexit scenarios: 1) ratification of the Withdrawal Agreement concluded between the UK government and the EU, in which case the UK enters a transition period, which will last until at least 31 December 2020, 2) no ratification of the Withdrawal Agreement, in which case the UK leaves the EU on 29 March 2019, and does not enter into a transition period, and 3) extension of the Article 50 period beyond 29 March 2019. The author considers taxes on import, VAT, excise duties and withholding taxes on interest and dividends.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2019/4-2 (Browse shelf) | Available | OP 2141/2019/4-2 |
Resumen.
This editorial discusses the regulation of taxes in case of three different Brexit scenarios: 1) ratification of the Withdrawal Agreement concluded between the UK government and the EU, in which case the UK enters a transition period, which will last until at least 31 December 2020, 2) no ratification of the Withdrawal Agreement, in which case the UK leaves the EU on 29 March 2019, and does not enter into a transition period, and 3) extension of the Article 50 period beyond 29 March 2019. The author considers taxes on import, VAT, excise duties and withholding taxes on interest and dividends.
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