Divergence

1. Law - regulation - systems - practices.

An increase in differences and inconsistencies in laws, regulation, systems or practices.

The opposite of harmonisation.

2. Markets - other differences.

Any newly arising difference, or increasing difference.

See also

• Business in Europe: Framework for Income Taxation
• Equivalence
• European Union
• European Union (Withdrawal Agreement) Act 2020
• Goal congruence
• Harmonisation
• Protectionism
• Regulatory arbitrage
• Tax arbitrage
• Tax harmonisation