The UK’s direct taxation system is interconnected with EU tax law, write Luca Cerioni and Sandra Eden. They suggest that, while the tax implications of a UK exit from the EU would be dependent upon whatever arrangements were made, the UK’s membership of other international organisations, such as the OECD, and its many bilateral tax treaties would continue to limit its ability to set a completely independent tax policy.
|Place of Publication||Edinburgh|
|Edition||Article No 92|
|Media of output||Blog post|
|Publication status||Published - 12 Mar 2016|
- Direct taxation
- EU membership