Examines tax-related aspects of the Trade and Co-operation Agreement between the European Union and United Kingdom 2020, and their possible impact on future tax policy. Reviews traditional provisions on internal taxes, customs duties, export duties and carve-out for double tax treaties, and details innovative measures on good tax governance, sector-specific exemptions, administrative co-operation, fiscal subsidies and carbon pricing.
Keywords:
bilateral trade agreements
,tax administration
,European Union
,tax policy
