David Evans Director in Ernst & Young's International Tax Services Group and Head of Ernst & Young's EU Tax Group gives us an overview of the Corporation Tax Reform consultation paper
The second consultation document on Corporation Tax Reform published in August tries to maintain a focus on the modernisation programme initiated by the consultation document of August 2002. But the Inland Revenue's apparently sudden realisation that it has to do something about the EU 'threat' has seen the major areas of interest for most large companies switch to the proposals on transfer pricing and leasing. In this article I will give an overview of the document but I'll start with the EU aspects and then move to the modernisation agenda.
EU concerns
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David Evans Director in Ernst & Young's International Tax Services Group and Head of Ernst & Young's EU Tax Group gives us an overview of the Corporation Tax Reform consultation paper
The second consultation document on Corporation Tax Reform published in August tries to maintain a focus on the modernisation programme initiated by the consultation document of August 2002. But the Inland Revenue's apparently sudden realisation that it has to do something about the EU 'threat' has seen the major areas of interest for most large companies switch to the proposals on transfer pricing and leasing. In this article I will give an overview of the document but I'll start with the EU aspects and then move to the modernisation agenda.
EU concerns
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
