Market leading insight for tax experts
View online issue

UK/EU tax and customs negotiations: where are we now?

Speed read
The UK draft agreement with the EU envisages a free trade agreement and some additional agreements. The EU draft agreement contains broader provisions establishing a new partnership. The EU provisions on state aid and good tax governance will be unattractive to the UK. It seeks to found its position on international not EU norms. On customs, the UK aims to protect manufacturers with global supply chains. Therefore, it aims to broaden the range of goods benefiting from the elimination of tariffs by using ‘extended cumulation of origin’. The areas of dispute are clear. Whether or not they are resolved depends as much on politics as technicalities.
If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.