Brexit and Direct Taxation: What are the Implications?

Luca Cerioni; Sandra Eden

Brexit and Direct Taxation: What are the Implications?

Luca Cerioni, Sandra Eden

Research output: Non-textual form › Web publication/site

Abstract / Description of output

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 language	English
Place of Publication	Edinburgh
Publisher	European Futures
Edition	Article No 92
Media of output	Blog post
Publication status	Published - 12 Mar 2016

Keywords / Materials (for Non-textual outputs)

Britain
Direct taxation
EU membership
Referendum
Tax

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European Futures Article No 92 - Cerioni and Eden
© 2016 Luca Cerioni and Sandra Eden. Published under Creative Commons (CC BY-NC-ND 4.0 International) License
Final published version, 79.6 KBLicence: Creative Commons: Attribution-NonCommercial-NoDerivatives (CC BY-NC-ND)

http://www.europeanfutures.ed.ac.uk/article-3017Licence: Creative Commons: Attribution-NonCommercial-NoDerivatives (CC BY-NC-ND)

Cite this

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Brexit and Direct Taxation: What are the Implications?

Abstract / Description of output

Keywords / Materials (for Non-textual outputs)

Access to Document

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Cite this