| 000 | 01269nab a2200241 c 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20190514110318.0 | ||
| 007 | ta | ||
| 008 | 190514t2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_959212 _aCape, Jeremy |
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| 245 | 0 |
_aBrexit and taxes _c Jeremy Cape |
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| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_964535 _aSALIDA DE LA UNIÓN EUROPEA |
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| 650 | 4 |
_948241 _aREINO UNIDO |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 773 | 0 |
_9160272 _oOP 2141/2019/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 4, April 2019, p. 345-348 |
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| 942 | _cART | ||
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_c140590 _d140590 |
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