UK HMRC has announced the publication of the Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020, which were made on 30 November 2020 and will enter into force once the Brexit transition period ends, i.e., on 1 January 2021.
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The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020
The existing Regulations were introduced for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolutions in the…