Tax Implications of Brexit


Book Description

Tax Implications of Brexit is an essential guide for anyone advising businesses trading in either the United Kingdom or the European Union post-Brexit. In two parts, this title provides an in-depth analysis of the tax ramifications of Brexit in both the United Kingdom and EU Member States, helping to identify immediate and future issues that could be faced post-Brexit, and how to mitigate any risks. Part One features subject-specific chapters which deal with the UK statutory regime after 2020 as well as the impact of Brexit on VAT, customs and excise duties and State Aid legislation. Part Two is split into country chapters dealing with the tax implications in the single jurisdictions (the United Kingdom and EU Member States) for cross-border investments between the United Kingdom and the EU and for UK-EU cross-border reorganisations. This book is essential reading for tax professionals advising businesses trading in the United Kingdom or in the European Union, but also tax managers of those businesses. Tax Implications of Brexit includes contributions from Barbara Belgrano, Conor Quigley QC, Julian Ghosh QC, Kelly Stricklin-Coutinho, Nicola Saccardo, Roderick Cordara QC, Timothy Lyons QC and a plethora of highly respected tax experts from EU jurisdictions.




Doing Business 2020


Book Description

Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.




Brexit and the Control of Tobacco Illicit Trade


Book Description

This book assesses the consequences of Brexit for the control of illicit trade in tobacco products in the UK and EU. Based on the currently applicable legal framework, it examines the significance of a possible non-application of the acquis communautaire in the UK in matters relating to anti-illicit trade in tobacco legislation. It also analyses the modes of future cooperation between the UK and the EU in this area, as well as possible regulatory scenarios and their consequences. The book comprises six main sections. After the introduction (Section 1), Section 2 discusses the state of play of Brexit and possible outcomes of Article 50 of the Treaty of European Union procedure. Section 3 illustrates the data and trends of illicit tobacco trade in the UK. Section 4 describes the relevant legal (e.g. trade and fiscal measures) and enforcement frameworks in the UK and suggests possible post-Brexit scenarios in control of tobacco illicit trade. Section 5 focuses on the relevance of arrangements between governments and the tobacco industry in the control of illicit trade. Section 6 then analyses the relevance of key EU and global anti-illicit trade initiatives. Lastly, Section 7 the book offers some recommendations and conclusions on how the UK could control illicit trade in tobacco after Brexit.




Customs Law of the European Union


Book Description

Today, global competition obliges companies dealing in international trade to modernize their procedures of delivery in order to minimize the customs burden and simplify the relation with customs authorities. Customs planning is the current option to be effective in the worldwide marketplace. However, customs officials are facing new challenges: they must ensure the smooth flow of trade while applying necessary controls on the one hand, while protecting the health and safety of the Community's citizens on the other. To achieve and maintain the correct balance between these demands, control methods are constantly evolving raising major challenges to those charged with planning and compliance. This book is a highly practical work dealing with the ins and outs of European Union (EU) customs law. Cases of study, jurisprudence and comparative law support the analysis of the different legal tools. The consolidated principles ruling the transactions within WTO Member States applied in EU law offer the readers the opportunity to understand how customs rules can be applied in any customs jurisdiction. Authored by an international tax lawyer with extensive experience enforcing EU customs law as a former member of Italy’s financial police, this handy resource is designed to help the reader stay in compliance with the laws controlling EU importing and exporting while structuring transactions in a business-friendly manner. “This book is a reference work in the customs law field. It deals thoroughly and practically with all the matters that a customs law practitioner would need to know. This book works well both for beginners and experts, since both will find needed information and insight in it.” EU Law Live – Book Review by Darya Budova, Senior Associate, Uría Menéndez




License Application Procedures


Book Description




Blackstone's EU Treaties and Legislation


Book Description

Celebrating over 30 years as the market-leading series, Blackstone's Statutes have an unrivalled tradition of trust and quality. With arock-solid reputation for accuracy, reliability, and authority, they remain first-choice for students and lecturers, providing a carefulselection of all the up-to-date legislation needed for exams and course use.




Border Management Modernization


Book Description

Border clearance processes by customs and other agencies are among the most important and problematic links in the global supply chain. Delays and costs at the border undermine a country’s competitiveness, either by taxing imported inputs with deadweight inefficiencies or by adding costs and reducing the competitiveness of exports. This book provides a practical guide to assist policy makers, administrators, and border management professionals with information and advice on how to improve border management systems, procedures, and institutions.




A Guide to EU Funding


Book Description

In response to the evolution of the world economy and its impact on Europe, the European Commission proposed a set of programmes to boost jobs, growth and investment across the European Union. The programmes are part of the multiannual financial framework 2014-2020. This publication guides you through these programmes and the funding opportunities they offer are briefly described here in this booklet. Detailed information is available on the European Commission's website. EU funding opportunities prove the added value of the EU budget in a number of fields, from research, employment, regional development and cooperation to education, culture, environment, humanitarian aid and energy, among many others. Significant support is available to small and medium-sized businesses, non-governmental and civil society non-profit organisations, young people, researchers, farmers and public bodies, to name a few.




The Product Safety and Metrology Etc. (Amendment Etc. ) (EU Exit) Regulations 2019


Book Description

Enabling power: European Union (Withdrawal) Act 2018, s. 8 (1), sch. 7, para. 21. Issued: 14.12.2018. Sifted: -. Made: -. Laid: -. Coming into force: In accord. with reg. 1. Effect: 1973 c. 43; 1985 c. 72; 1987 c. 43; S.I. 1977/932; 1988/186, 2039; 1998/2307; 2001/1701; 2005/1803, 3117; 2006/659; 2008/1597; 2009/2824, 3155; 2011/1881; 2014/1638; 2015/356, 398, 1553; 2016/1091, 1092, 1093, 1101, 1105, 1107, 1152, 1153; 2017/737, 1206; S.R. 2013/48; 2016/366; 2017/90 amended. Territorial extent & classification: E/W/S/NI. For approval by resolution of each House of Parliament. EC note: These Regulations are made in order to address failures of retained EU law. These Regulations make amendments to legislation in the field of product safety and metrology. Part 2 amends primary legislation, Part 3 amends subordinate legislation, Part 4 amends subordinate legislation applying to Northern Ireland, Part 5 amends retained direct EU legislation and Part 6 makes revocations




Four Battlegrounds: Power in the Age of Artificial Intelligence


Book Description

An NPR 2023 "Books We Love" Pick One of the Next Big Idea Club's Must-Read Books "An invaluable primer to arguably the most important driver of change for our future." —P. W. Singer, author of Burn-In An award-winning defense expert tells the story of today’s great power rivalry—the struggle to control artificial intelligence. A new industrial revolution has begun. Like mechanization or electricity before it, artificial intelligence will touch every aspect of our lives—and cause profound disruptions in the balance of global power, especially among the AI superpowers: China, the United States, and Europe. Autonomous weapons expert Paul Scharre takes readers inside the fierce competition to develop and implement this game-changing technology and dominate the future. Four Battlegrounds argues that four key elements define this struggle: data, computing power, talent, and institutions. Data is a vital resource like coal or oil, but it must be collected and refined. Advanced computer chips are the essence of computing power—control over chip supply chains grants leverage over rivals. Talent is about people: which country attracts the best researchers and most advanced technology companies? The fourth “battlefield” is maybe the most critical: the ultimate global leader in AI will have institutions that effectively incorporate AI into their economy, society, and especially their military. Scharre’s account surges with futuristic technology. He explores the ways AI systems are already discovering new strategies via millions of war-game simulations, developing combat tactics better than any human, tracking billions of people using biometrics, and subtly controlling information with secret algorithms. He visits China’s “National Team” of leading AI companies to show the chilling synergy between China’s government, private sector, and surveillance state. He interviews Pentagon leadership and tours U.S. Defense Department offices in Silicon Valley, revealing deep tensions between the military and tech giants who control data, chips, and talent. Yet he concludes that those tensions, inherent to our democratic system, create resilience and resistance to autocracy in the face of overwhelmingly powerful technology. Engaging and direct, Four Battlegrounds offers a vivid picture of how AI is transforming warfare, global security, and the future of human freedom—and what it will take for democracies to remain at the forefront of the world order.