Edinburgh Europa Institute Jean Monnet Centre of Excellence
A multi-disciplinary research centre looking at governance, institutions, law and policies of Europe and the EU
Luca Cerioni LERU Brexit Seminar Brexit has already prompted a number of academic contributions examining the tax implications for the UK, in the areas of both direct taxation (income, profits …
Luca Cerioni and Sandra Eden The UK’s direct taxation system is interconnected with EU tax law, write Luca Cerioni and Sandra Eden. They suggest that, while the tax implications of …
Luca Cerioni In-Depth Analysis In this extended article, Luca Cerioni situates the debate on VAT in digital services and small business in the wider context of developments in EU tax …