Policy paper

皇冠体育app Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020

This instrument revokes 皇冠体育app Double Taxation Dispute Resolution (EU) Regulations 2020.

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Details

皇冠体育app existing Regulations were introduced for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolutions in the European Union (the Directive). 皇冠体育app scope of the Directive is limited to member states of the EU. 皇冠体育app United Kingdom is no longer a member state of the EU and will cease to be within scope of the Directive following the end of the transition period.

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Published 1 December 2020

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