Brexit: A Tax Journey Without Maps
Jonathan SchwarzTemple Tax Chambers; King’s College LondonWhen UK voters went to the polls on 23 June 2016 and voted by a slim majority to leave the European Union, few of them had in mind the impact...
View ArticleBrexit: highlight of the major potential tax ramifications
Nicola Saccardo and Mario TenoreMaisto e AssociatiOn June 24 the British people voted in favour of the UK leaving the EU. The vote itself does not automatically imply the withdrawal from the EU:...
View ArticleBrexit (1): Divorces are never easy. Mind the gap.
Dennis Weber (Editor) and Maurits van de SandeAmsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & LoeffThe divorce agreement and future gaps in UK law Divorces are never...
View ArticleBrexit (2): The New Deal: Future trade relations between the UK and the EU...
Dennis Weber (Editor) and Maurits van de SandeAmsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & LoeffTo withdraw from the European Union, the EU and the UK will need to...
View ArticleBrexit (3): a Brexit agreement on direct taxation?
Dennis Weber (Editor) and Maurits van de SandeAmsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & LoeffIf the UK leaves the EU, this would have immediate consequences for...
View ArticleBrexit: VAT’s Happening?
Thierry Charon, Olivier Coulon and Tax advisors at Loyens & Loeff and members of the L&L Brexit-teamMuch has been written – and probably even more has been said – about the different...
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Brexit: Transition brings tax-related controversy
Jonathan SchwarzThere is only one legal certainty about Brexit. On 29 March 2019 EU law will cease to apply in the United Kingdom, as a result of the UK having given notice of withdrawal on 29 March...
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Brexit and EU Direct tax measures: Keep calm and stumble on
Jonathan SchwarzWhat the UK government wants by way of Brexit outcome seems to change daily, with the government and political parties in Parliament divided among various factions. The only legal...
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Good Faith and Treaty Interpretation
The newly concluded Trade and Cooperation Agreement between the EU and UK has limited provisions concerning taxation, but interesting provisions relevant to interpretation of treaties including good...
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The EU-UK Trade and Cooperation Agreement and UK Tax Subsidies: No Recovery...
After the initial relief that followed upon reaching a Trade and Cooperation Agreement between the European Union and the United Kingdom on Christmas Eve, we slowly see how this treaty is going to...
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Applying CJEU Case Law in Tax Treaties with the UK: The Indirect Effect of...
The Trade Agreement between the EU and the UK rules out any direct effect. However, the Trade Agreement could have an indirect effect. EU Member States should interpret the capital ownership provisions...
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The Contents of EC Tax Review, Volume 33, Issue 02, 2024
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Bruno Peeters, European Law Restrictions on Tax Authorities’ Use of Artificial...
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