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The Trade and Cooperation Agreement—implications for business tax

The Trade and Cooperation Agreement—implications for business tax
Published on: 15 January 2021
Published by: LexisPSL
  • The Trade and Cooperation Agreement—implications for business tax
  • Broadly, what tax areas are covered by the TCA?
  • What do Articles 5.1 and 5.2 in the part of the TCA dealing with the level playing field mean for UK corporates?
  • How does the TCA interact with the UK’s double tax treaty network?
  • The protocol on administrative co-operation and combating VAT fraud and on mutual assistance for the recovery of claims relating to taxes and duties put on the UK:
  • Does the joint political declaration on countering harmful tax regimes commit the UK to anything more concrete than its existing support for BEPS action 5?

Article summary

Tax analysis: Susie Brain, senior knowledge lawyer at Norton Rose Fulbright, discusses the implications of the Trade and Cooperation Agreement (TCA) for business tax. or take a trial to read the full analysis.

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