The Guardian Trade negotiations Covering financial and other services and intellectual property rights.
Tax matters Indirect taxes and company tax.
Change justified by the need to curb fraud and evasion. Thin end of the EU wedge, says London. Ireland and Luxembourg agree. Asylum and border controls Important to Germany, with millions of poor east Europeans along its own border, and to Britain as an island state outside the EU's Schengen agreement on open borders and with no internal identity card traditions. Last night the Germans had got their way - leaving no problems for Tony Blair.