Impact of Brexit on Corporate Taxes in the European Union

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F19%3A00120539" target="_blank" >RIV/00216224:14220/19:00120539 - isvavai.cz</a>

Result on the web

<a href="https://www.ejournals.eu/FLR/2019/Issue-3/art/14949/" target="_blank" >https://www.ejournals.eu/FLR/2019/Issue-3/art/14949/</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.4467/22996834FLR.19.013.11269" target="_blank" >10.4467/22996834FLR.19.013.11269</a>

Result language

angličtina

Original language name

Impact of Brexit on Corporate Taxes in the European Union

Original language description

So-called Brexit and its consequences for the United Kingdom and the Member States of the European Union have been a major topic for several years. There are various conjectures, theories and quality research to address the effects of both options - with or without an agreement - on a variety of economic and political areas. In addition to discussions on the conditions for the United Kingdom's withdrawal from the community, the Union has been trying for many years to harmonize the Corporate Tax legislation. There are ambitions to fully unify the rules and to introduce new stricter measures against tax evasion. In this article, the author examines how one topic affects the other, how important will be the Brexit’s role in the Union's efforts to achieve corporate tax harmonization to date, then she analyses some of the theories and expert estimates, compares them with relevant EU legislation focusing on Corporate Tax obligations, and gives an overview of possible endings. In conclusion, the hypothesis that the remaining Member States should unify their approach to UK entities concerning tax policies as far as possible in order to avoid confusion and difficulties in taxpayers' legal systems and to open the door to tax evasion, will be refuted or confirmed in the conclusion of the article.

Czech name

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Czech description

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Type

J_ost - Miscellaneous article in a specialist periodical

CEP classification

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OECD FORD branch

50501 - Law

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2019

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Financial Law Review

ISSN

2299-6834

e-ISSN

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Volume of the periodical

15

Issue of the periodical within the volume

3

Country of publishing house

PL - POLAND

Number of pages

15

Pages from-to

38-52

UT code for WoS article

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EID of the result in the Scopus database

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