The start of a new year is an opportunity to plan ahead and take a fresh look at processes to ensure that tax efficiency is being maximised. Coupled with the amount of legislative change and internal cost restrictions, the role of the Tax Director continues to be challenging. However, as Boards become more tax aware, there is scope to ensure that tax is perceived as a true ‘value add’ function in planning organisational change. The long awaited CFC legislation moves towards final form and it is hoped that this will bring the certainty that businesses require.
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