- 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?
Tax analysis: Susie Brain, senior knowledge lawyer at Norton Rose Fulbright, discusses the implications of the Trade and Cooperation Agreement (TCA) for business tax.
Sign in or take a trial to read the full analysis.
To continue reading this news article, as well as thousands of others like it, sign in to LexisPSL or register for a free trial