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Brexit: tax implications for multinationals

Brexit: the impact on multinationals, by Peter Clements (Freshfields Bruckhaus Deringer).
 
On 23 June 2016 the people of the UK voted to leave the EU. The process of working out what that means will now begin both in terms of what the UK’s future relationship with the EU and the rest of the world will look like and what it means for the UK business landscape and the activities of multinationals in and with the UK.
 
From a tax perspective there are perhaps three main phases to consider: the immediate reaction of the UK government; the anticipated consequences of the UK ceasing to be a member of the EU; and the longer term implications for UK tax policy. 
 

Immediate implications

 
Technically nothing has changed as a result of...

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