Political Declaration setting out the framework for the future relationship between the European Union and the United Kingdom

76.
 
The future relationship should reaffirm the Parties' commitments to international agreements 
to tackle climate change, including those which implement the United Nations Framework 
Conventions on Climate Change, such as the Paris Agreement. 
XIV.
 
L
EVEL PLAYING FIELD FOR OPEN AND FAIR COMPETITION
 
77.
 
Given the Union and the United Kingdom's geographic proximity and economic 
interdependence, the future relationship must ensure open and fair competition, 
encompassing robust commitments to ensure a level playing field. The precise nature of 
commitments should be commensurate with the scope and depth of the future relationship 
and the economic connectedness of the Parties. These commitments should prevent 
distortions of trade and unfair competitive advantages. To that end, the Parties should 
uphold the common high standards applicable in the Union and the United Kingdom at the 
end of the transition period in the areas of state aid, competition, social and employment 

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standards, environment, climate change, and relevant tax matters. The Parties should in 
particular maintain a robust and comprehensive framework for competition and state aid 
control that prevents undue distortion of trade and competition; commit to the principles of 
good governance in the area of taxation and to the curbing of harmful tax practices; and 
maintain environmental, social and employment standards at the current high levels 
provided by the existing common standards. In so doing, they should rely on appropriate and 
relevant Union and international standards, and include appropriate mechanisms to ensure 
effective implementation domestically, enforcement and dispute settlement. The future 
relationship should also promote adherence to and effective implementation of relevant 
internationally agreed principles and rules in these domains, including the Paris Agreement.