Brexit introduces interesting challenges both at the European level and across the globe. Much has been discussed on this topic and players are able to anticipate the consequences of both a hard and a soft(er) Brexit. However, tax remains a somehow uncovered area and no steps have been taken in order to prevent some EU normative presence after the potential exit.
This panel will critically discuss these areas, focusing particularly on issues connected with tax treaties and state aid. Furthermore, it will showcase how supranational law (both on an international and European level) produces consequences that go beyond the intended territorial scope of application. It will also show how states, while remaining sovereign and able to leave regional blocks of integration, are progressively bound by rules and standards created by those blocks, limiting substantially their status of independent and autonomous subjects of international law.
