Brexit and Direct Taxation: What are the Implications?

Luca Cerioni, Sandra Eden

Research output: Non-textual formWeb publication/site


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.
Original languageEnglish
Place of PublicationEdinburgh
PublisherEuropean Futures
EditionArticle No 92
Media of outputBlog post
Publication statusPublished - 12 Mar 2016


  • Britain
  • Direct taxation
  • EU membership
  • Referendum
  • Tax


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