Brexit: Selected Tax Implications of the Trade and Cooperation Agreement

De Lillo, F.; Morales, T.; Popa, O.

Brexit: Selected Tax Implications of the Trade and Cooperation Agreement

Journal

Author

De Lillo, F.; Morales, T.; Popa, O.

Country

European Union; United Kingdom

Published Date

10 March 2021

Issue

European Taxation 2021 (Volume 61), No. 4

DOI

https://doi.org/10.59403/76s8hf

Document

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This note describes selected tax implications of the Trade and Cooperation Agreement between the European Union and the United Kingdom, which governs their mutual relations as from 1 January 2021.

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Brexit: Selected Tax Implications of the Trade and Cooperation Agreement