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Dennis Weber
(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)
,
Jorn Steenbergen
(Loyens & Loeff)
Applying CJEU Case Law in Tax Treaties with the UK: The Indirect Effect of the EU/UK Trade Agreement
June 3, 2021
The Trade Agreement between the EU and the UK rules out any direct effect. However, the Trade Agreement could have an indirect effect. EU Member States should interpret the capital ownership…