Journal article

Some observations on the tax-related provisions in the EU-UK Trade and Cooperation Agreement

Abstract:: Examines tax-related aspects of the Trade and Co-operation Agreement between the European Union and United Kingdom 2020, and their possible impact on future tax policy. Reviews traditional provisions on internal taxes, customs duties, export duties and carve-out for double tax treaties, and details innovative measures on good tax governance, sector-specific exemptions, administrative co-operation, fiscal subsidies and carbon pricing.

Publication status:: Published

Peer review status:: Peer reviewed

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APA Style

Pirlot, A. (2021). Some observations on the tax-related provisions in the EU-UK Trade and Cooperation Agreement. British Tax Review, 2021(1), 1–14.

MLA Style

Pirlot, A. “Some Observations on the Tax-Related Provisions in the EU-UK Trade and Cooperation Agreement.” British Tax Review, vol. 2021, no. 1, 2021, pp. 1–14.

Chicago Style

Pirlot, A. 2021. “Some Observations on the Tax-Related Provisions in the EU-UK Trade and Cooperation Agreement.” British Tax Review 2021 (1): 1–14.
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Files:: Pirlot_2021_Some_observations_on.pdf

(Preview, Accepted manuscript, pdf, 305.9KB, Terms of use)

Authors

+ Pirlot, A More by this author

Institution:: University of Oxford
Division:: SSD
Department:: Saïd Business School
Role:: Author

Publisher:: Sweet and Maxwell
Journal:: British Tax Review More from this journal
Volume:: 2021
Issue:: 1
Pages:: 1-14
Publication date:: 2021-04-16
Acceptance date:: 2021-01-07
ISSN:: 0007-1870

Language:: English
Keywords:: tax administration

European Union

bilateral trade agreements

tax policy
Pubs id:: 1163324
Local pid:: pubs:1163324
Deposit date:: 2021-02-24
ARK identifier:: ark:/29072/ora_1b3602c8ddbc4d5fae0ffe0213f490b2

Terms of use

Copyright holder:: Thomson Reuters
Copyright date:: 2021
Rights statement:: © 2021 Thomson Reuters.
Notes:: This is the accepted manuscript version of the article. The definitive published version is available online on Westlaw UK.

Licence:: Terms and Conditions of Use for Oxford University Research Archive

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