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Taxation: EU Law

Treasury written question – answered on 18th October 2018.

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Photo of Anneliese Dodds Anneliese Dodds Shadow Minister (Treasury)

To ask the Chancellor of the Exchequer, what the implications are for the UK’s participation in (a) EU Council Directive 2017/1852 and (b) other tax dispute resolution mechanisms after the UK has left the EU.

Photo of Mel Stride Mel Stride Financial Secretary to the Treasury and Paymaster General

The Government intends to implement the EU Council Directive 2017/1852 on or before 30 June 2019 in accordance with the terms of the anticipated implementation period starting on 30 March 2019.

The UK is a signatory to the convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (90/463/EEC). The current term of the Convention expires in November 2019.

The Government does not anticipate that exiting the EU will impact on dispute resolution mechanisms contained in our current bilateral tax treaties.

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