Dual resident company and EU 27: Difference between pages

Revision as of 18:03, 5 November 2016

The 'EU 27' refers to the 27 member states of the European Union (EU) which exclude the United Kingdom (UK).

The term arises from the UK's 'Brexit' decision to leave the EU.

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-'' Tax. ''
+The 'EU 27' refers to the 27 member states of the European Union (EU) which exclude the United Kingdom (UK).
-A company which as a consequence of alternative residence criteria such as incorporation or control, is deemed to be resident for tax purposes in two different jurisdictions.
+The term arises from the UK's 'Brexit' decision to leave the EU.
-Such companies may be able to borrow or carry out other transactions on a tax efficient basis.
-Also known as link companies.
 == See also ==
-* [[Double taxation]]
+* [[Brexit]]
-* [[Resident]]
+* [[European Union]]
+__NOTOC__
-[[Category:Accounting,_tax_and_regulation]]