Brexit and Corporate Taxation: New Perspectives

Abstract

This article examines some of the salient legal features of the new post-Brexit relationship between the UK and the EU with the focus on corporate taxation. It reviews the status of EU corporate tax legislation in UK law at the time of writing, as well as the soft law obligations that have been agreed. The author questions whether the overall set up has the potential to generate more tax competition between the EU and the UK, rather than less, and whether the EU’s impending implementation of the OECD/G20’s Pillar Two will exacerbate this. Brexit, corporate taxation, retained EU law, soft law, competitiveness, case study