scholarly journals The relationship between the effective tax rate and the nominal rate

2018 ◽  
Vol 63 (2) ◽  
pp. 33
Author(s):  
Paulo Jorge Varela Lopes Dias ◽  
Pedro Miguel Gomes Reis
Keyword(s):  
European Union ◽  
United Kingdom ◽  
Effective Rate ◽  
The European Union ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
The United Kingdom ◽  
Nominal Rate ◽  
The Relationship

<p class="Pa7">The main goal of this investigation is to understand the relationship between the nominal rate and the effective tax rate and to evaluate if the differences between them depend on the value of the nominal rate. Based on a sample of 1,530 companies from 5 countries members of the European Union (Denmark, Slovenia, Finland, Luxembourg and the United Kingdom) there’s evidence that the effective tax rate is positively related to the nominal rate. The effective tax rate was calculated through the ratio between the value of the tax paid over the result before tax. When the nominal tax rate increases, the effective rate increases equally but with a slower growth. This relationship is softened if we take into account the value of the nominal tax rate, which shows that companies have the ability to manage the results in order to increase savings in tax.</p>

11. The Changing Relations of the UK with the EU

2021 ◽  
pp. 397-422
Author(s):  
Nigel Foster
Keyword(s):  
European Union ◽  
United Kingdom ◽  
Complete Separation ◽  
The European Union ◽  
The United Kingdom ◽  
Political Relationship ◽  
History Of ◽  
The Uk ◽  
The Relationship ◽  
The Eu

The history of the relationship between the United Kingdom and the European Union from its beginning has been, if nothing else, a very vacillating one, and even at the beginning, the UK was a ‘reluctant’ partner in the European project. This chapter will outline the changing legal and political relationship before, during, and after ‘Brexit’, as the negotiations for the UK’s withdrawal from the European Union (EU) came to be known. The departure, on 31 January 2020, and complete separation on 31 December 2020, placed the UK as a third country to the EU as regards its new trading relationship, is also considered.

20. Epilogue

2021 ◽  
pp. 907-948
Author(s):  
Robert Schütze
Keyword(s):  
European Union ◽  
United Kingdom ◽  
European Integration ◽  
Historical Overview ◽  
The European Union ◽  
Economic Relations ◽  
The Past ◽  
The United Kingdom ◽  
Article 50 ◽  
The Relationship

This chapter explores the past, present, and future of Brexit. It begins by offering a historical overview of British membership in the Union. With its commitment to European integration often selective, the United Kingdom had come to be seen as an ‘awkward partner’ within the European Union. The chapter then looks at the process of withdrawal and, in particular, the nature and content of Article 50 TEU—the provision that regulates the process. Subsequently, it analyses the post-Brexit Withdrawal Agreement that governs the relationship between the European Union and the United Kingdom today. Finally, the chapter tries to look into the future and discusses the prospective partnership options that have been on the diplomatic table for the post-2020 economic relations between the European Union and the United Kingdom.

scholarly journals El Reino Unido y la Unión Europea: inicio y fin de una relación atormentada

2018 ◽  
pp. 141 ◽  
Author(s):  
Antonio Bar Cendón
Keyword(s):  
European Union ◽  
United Kingdom ◽  
The European Union ◽  
Positive Dimension ◽  
Negative Dimension ◽  
The United Kingdom ◽  
Relationship Of ◽  
The Relationship

Cuando estaba a punto de cumplirse el 45 aniversario de su ingreso en las Comunidades Europeas, el Reino Unido decidió salir de la Unión Europea mediante el referéndum de junio de 2016. Entre un momento y otro ha habido una relación difícil; relación que ha tenido una dimensión muy positiva para las dos partes, pero también una dimensión negativa. Este trabajo trata de describir y analizar cómo se ha producido este proceso de relación del RU con las CCEE y con la UE, desde la solicitud de adhesión del RU, en agosto 1961, hasta el comienzo de las negociaciones sobre la separación de la UE, en junio de 2017.Almost 45 years after joining the European Communities, the United Kingdom has decided to leave the European Union following the referendum of June 2016. Throughout its membership, the two have shared a difficult relationship and despite there having been a very positive dimension for both sides, it is impossible to ignore the negative dimension. This article intends to describe and analyse how this process has taken place and how the relationship of the U.K. with the EECC and the E.U., evolved since the U.K.’s first application to join the EECC was submitted, in 1961, until the starting of the negotiations for the withdrawal in June 2017.

Euratom and Brexit: Could the United Kingdom Maintain One Foot in the European Union? Current Scenarios and Future Prospects of British withdrawal from the EAEC

2018 ◽  
Vol 18 (2) ◽  
pp. 134-151
Author(s):  
Andrea Circolo ◽  
Ondrej Hamuľák
Keyword(s):  
European Union ◽  
United Kingdom ◽  
Independent Solution ◽  
Legal Regulation ◽  
The European Union ◽  
The United Kingdom ◽  
The Status ◽  
Long Time ◽  
Energy Community ◽  
The Impact

Abstract The paper focuses on the very topical issue of conclusion of the membership of the State, namely the United Kingdom, in European integration structures. The ques­tion of termination of membership in European Communities and European Union has not been tackled for a long time in the sources of European law. With the adop­tion of the Treaty of Lisbon (2009), the institute of 'unilateral' withdrawal was intro­duced. It´s worth to say that exit clause was intended as symbolic in its nature, in fact underlining the status of Member States as sovereign entities. That is why this institute is very general and the legal regulation of the exercise of withdrawal contains many gaps. One of them is a question of absolute or relative nature of exiting from integration structures. Today’s “exit clause” (Art. 50 of Treaty on European Union) regulates only the termination of membership in the European Union and is silent on the impact of such a step on membership in the European Atomic Energy Community. The presented paper offers an analysis of different variations of the interpretation and solution of the problem. It´s based on the independent solution thesis and therefore rejects an automa­tism approach. The paper and topic is important and original especially because in the multitude of scholarly writings devoted to Brexit questions, vast majority of them deals with institutional questions, the interpretation of Art. 50 of Treaty on European Union; the constitutional matters at national UK level; future relation between EU and UK and political bargaining behind such as all that. The question of impact on withdrawal on Euratom membership is somehow underrepresented. Present paper attempts to fill this gap and accelerate the scholarly debate on this matter globally, because all consequences of Brexit already have and will definitely give rise to more world-wide effects.

Brexit and the Myth of Grandeur

2020 ◽  
Author(s):  
Alma-Pierre Bonnet
Keyword(s):  
European Union ◽  
United Kingdom ◽  
Political Rhetoric ◽  
The European Union ◽  
Metaphor Analysis ◽  
European Project ◽  
The United Kingdom ◽  
Fertile Ground ◽  
Critical Metaphor Analysis ◽  
Political Ground

The decision by the United Kingdom to leave the European Union came as a shock to many. A key player during the referendum campaign was the Vote Leave organisation which managed to convince people that they would be better off outside the European project. Their success was made all the easier as Euroscepticism had been running deep in the country for decades. It is on this fertile ground that Vote Leavers drew to persuade people of the necessity to leave. Using critical metaphor analysis, this paper examines the way Vote Leavers won the argument by developing three political myths, which, once combined, conjured up the notion of British grandeur. Drawing on Jonathan Charteris-Black’s seminal works on the relation between metaphors and the creation of political myths in political rhetoric, this paper posits that the Brexit debate was not won solely on political ground and that the manipulative power of metaphors may have also been a key element. This might explain the current political deadlock, as political solutions might not provide the answers to the questions raised during the campaign.

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