Some Observations on the Tax-Related Provisions in the EU–UK Trade and Cooperation Agreement

Alice Pirlot, 'Some observations on the tax-related provisions in the EU -UK Trade and Cooperation Agreement' (2021)1 British Tax Review pp. 1-14 “This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax R

15 Pages Posted: 3 Apr 2021

See all articles by Alice Pirlot

Alice Pirlot

University of Oxford - Said Business School; Catholic University of Louvain (UCL)

Date Written: March 25, 2021

Abstract

This short note gives an overview of the provisions in the EU–UK TCA as it relates to tax matters. The objective is to clarify the impact that the EU-UK TCA might have on the future of UK tax policy. Tax-related provisions in the EU–UK TCA can be divided into two main categories: first, the “traditional” tax-related provisions that are generally included in trade agreements (the provisions on customs duties, internal taxes, export duties, carve out for double tax treaties and tax exception); secondly, the “new” tax-related provisions that have not been included in other trade agreements previously concluded by the EU (the provisions on good tax governance, fiscal subsidy, sector-specific exemption, carbon pricing and administrative co-operation).

Note: “This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax Review as Some Observations on the Tax-Related Provisions in the EU–UK Trade and Cooperation Agreement [2021] B.T.R., No.1 and is reproduced by agreement with the publishers”.

Keywords: Brexit; Trade and Cooperation Agreement; Good tax governance; Fiscal subsidy; Carbon pricing

Suggested Citation

Pirlot, Alice, Some Observations on the Tax-Related Provisions in the EU–UK Trade and Cooperation Agreement (March 25, 2021). Alice Pirlot, 'Some observations on the tax-related provisions in the EU -UK Trade and Cooperation Agreement' (2021)1 British Tax Review pp. 1-14 “This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax R, Available at SSRN: https://ssrn.com/abstract=3812634

Alice Pirlot (Contact Author)

University of Oxford - Said Business School ( email )

Park End Street
Oxford, OX1 1HP
Great Britain

Catholic University of Louvain (UCL) ( email )

Place Montesquieu, 3
Louvain-la-Neuve, 1348
Belgium

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