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mardi 13 février 2018
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Current Brexit state of play – breakthrough or setback?

By Jérémie Schaeffer and Benoît Kelecom, ATOZ Tax Advisers*   On 15 December 2017, EU-27 leaders confirmed that enough progress had been made on EU citizen’s rights, the Irish border issue and the UK financial duties settlement to initiate the next phase of Brexit negotiations(1).   However, if the EU-27 have agreed to discuss their relationship with the UK after 30 March 2019, the withdrawal agreement’s legal framework remains to be determined. All commitments made during the first phase of negotiations have yet to be translated into legal provisions. If such drafting work fails or is delayed, no deal should be struck on the transition period. Phase one deal is still a hypothetical agreement whose nature, content and starting date are unknown....
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