Policy paper
The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020
This instrument revokes The Double Taxation Dispute Resolution (EU) Regulations 2020.
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Details
The 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). The scope of the Directive is limited to member states of the EU. The 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.