摘要
2016年6月23日,英国全民公投决定脱离欧盟,此举将带来潜在的复杂税收变化。本文分析了英国脱欧之后可能发生的税收立法变化以及随之而来的税收政策改革,进而对中国在英投资企业提出了应对建议。
On 23 June 2016,the UK voted to leave the EU,which will lead to potential complex changes of tax.This paper analyzes the possible changes of tax legislation after the Brexit and the subsequent tax policy reforms,and then puts forward relevant suggestions for Chinese enterprises investing in the UK.
出处
《国际税收》
CSSCI
北大核心
2019年第12期71-74,共4页
International Taxation In China