Brexit and corporate taxation new perspectives Christiana HJI Panayi
By: Panayi, Christiana H.J.I
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Material type: 
ArticleSubject(s): SALIDA DE LA UNIÓN EUROPEA | REINO UNIDO | IMPUESTO DE SOCIEDADES | COMPETENCIA FISCAL NOCIVA | UNION EUROPEA
In:
EC Tax Review v. 31, Issue 1, February 2022, p. 50-61Summary: This article examines some of the salient legal features of the new post-Brexit relationship between the UK and the EU, focussing on corporate taxation. It reviews the status of EU corporate tax legislation in UK law at the time of writing, as well as the soft law obligations that have been agreed upon. The author questions whether the overall set-up has the potential to generate more tax competition between the EU and the UK, and whether the EU's impending implementation of the OECD/G20's Pillar Two will exacerbate this.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2022/1-5 (Browse shelf) | Available | OP 2141-B/2022/1-5 |
Resumen.
This article examines some of the salient legal features of the new post-Brexit relationship between the UK and the EU, focussing on corporate taxation. It reviews the status of EU corporate tax legislation in UK law at the time of writing, as well as the soft law obligations that have been agreed upon. The author questions whether the overall set-up has the potential to generate more tax competition between the EU and the UK, and whether the EU's impending implementation of the OECD/G20's Pillar Two will exacerbate this.
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