Trade and Cooperation Agreement

Brexit, CJEU, EU/EEA, Tax Treaties, Trade and Cooperation Agreement, United Kingdom

(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff) and (Loyens & Loeff)/ /Leave a comment

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 in their bilateral tax treaties with the UK in line with the Trade Agreement and its provision on national treatment. On the basis…

Brexit, EU/EEA, State Aid, Trade and Cooperation Agreement, United Kingdom

(Maastricht University)/ /Leave a comment

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 affect the tax domain. In this blog I will briefly focus on the area of fiscal state aid, i.e. the regulation of…