• Tax impact of EU law • Taxation of interest, dividends, hybrids, royalties • VAT and customs duties • Corporate tax • Withholding tax for payments from continued application of EU tax law (regulations, directives, ECJ decisions) until exit • Impact of BEPS on UK, EU and US • Will EU parent – subsidiary directive, EU margins directive, EU avoidance tax directive and EU single market financial services directive apply? • Protection against discriminatory EU tax • Impact on EU subsidiaries of UK companies • Cooperation between UK and EU with respect to information and collection of taxes • Need for tax treaties with some EU countries • Possible restructuring of UK companies (branch vs subsidiaries in EU), Irish inversion • No exposure to state aid if not in EU • Social security contribution for UK employees working in EU • Possible trade alternatives (Norway, Switzerland, Turkey, Canada WTO rules) • Issues on moving headquarters from UK – where to go (Ireland)