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Brexit: tax competition between the UK and the EU27

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Since the outcome of the Brexit referendum there has been speculation about whether any UK/EU trade agreement would allow the UK to position itself as a tax haven. The UK/EU Trade and Cooperation Agreement imposes a number of restrictions on the UK, including subsidy controls and commitments to maintain certain OECD tax standards. Outside of these restrictions, opportunities remain for the UK to make its tax regime more competitive as compared to its EU27 neighbours, but it seems likely that divergences between the tax regimes of these jurisdictions will in any event develop over time.

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