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This article is part of a series of three articles on the implications of the Trade and Cooperation Agreement (the “TCA”) and Brexit on UK taxation from 1st January 2021, now that the transition period has ended.
It will not have escaped anyone's attention that the Brexit also has consequences in the tax field. Since the levying of VAT and excise duties is harmonised and coordinated by Brussels, the Brexit will mainly affect ...
The 6th Directive (2018/822/EU) aiming to discourage the use of aggressive cross-border tax-planning agreements imposes a disclosure and reporting obligation on certain ‘intermediaries’ and taxpayers in regards to ...
2020 has been one of the most challenging years in living memory, as governments, businesses and individuals have had to adapt to the impact of the COVID-19 pandemic. The enforced global lockdowns have put a spotlight ...