Description
Bloomsbury Publishing (UK) Tax Implications of Brexit by Edited by Nicola Saccardo
Provides an in-depth analysis of the tax ramifications from Brexit in both the UK and EU Member States. It is split into two sections. Part One contains subject-specific chapters dealing with VAT custom duties and excises and State aid legislation. Part Two is split into country chapters dealing with the tax ramifications for inbound and outbound investment in the single jurisdictions. The assumption taken by the authoring team in all chapters is that following the end of the transitional period at the end of December 2020 the UK will have third country status and will not be part of the European Economic area. Other issues considered in the various country chapters are the tax ramifications for cross-border mergers other reorganizations and transfers of residence the impact on cross border group tax regimes; and considerations for individuals (including residence issues).