Impact of Brexit on Corporate Taxes in the European Union

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Impact of Brexit on Corporate Taxes in the European Union

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Impact of Brexit on Corporate Taxes in the European Union

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název periodika

Financial Law Review

ISSN

2299-6834

e-ISSN

—

Svazek periodika

15

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

15

Strana od-do

38-52

Kód UT WoS článku

—

EID výsledku v databázi Scopus

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