000			01290nab a2200229 c 4500
999			_c145788 _d145788
003			ES-MaIEF
005			20220411122111.0
007			ta
008			220411t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_949531 _aPanayi, Christiana H.J.I.
245		0	_aBrexit and corporate taxation _bnew perspectives _c Christiana HJI Panayi
500			_aResumen.
520			_aThis 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.
650		4	_aSALIDA DE LA UNIÓN EUROPEA _964535
650		4	_aREINO UNIDO _948241
650		4	_aIMPUESTO DE SOCIEDADES _945680
650		4	_aCOMPETENCIA FISCAL NOCIVA _940318
650		4	_aUNION EUROPEA _948644
773	0		_9167109 _oOP 2141-B/2022/1 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 31, Issue 1, February 2022, p. 50-61
942			_cART