Brexit and Direct Taxation: A Turning Point for EU Tax Law?
Luca Cerioni
LERU Brexit Seminar
Brexit has already prompted a number of academic contributions examining the tax implications for the UK, in …
Contributor: Luca Cerioni
Brexit and Direct Taxation: What are the Implications?
Luca Cerioni and Sandra Eden
The UK’s direct taxation system is interconnected with EU tax law, write Luca Cerioni and Sandra Eden. They sugges…
VAT and Small Business: To the Heart of European Tax Policy?
Luca Cerioni
In-Depth Analysis
In this extended article, Luca Cerioni situates the debate on VAT in digital services and small business in the …