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Foreign Profits

Peter Maybrey Tax Partner PricewaterhouseCoopers LLP takes a more detailed look at the interest restriction proposals in light of recent developments
The tax system has a role to play in promoting the competitiveness of the UK as a place to do business. The Government has increasingly recognised this element in recent policy reviews and the minutes of the first meeting of the Chancellor's new Business-Government Forum on Tax and Globalisation set out a clear statement to this effect. This applies on an international level in comparing the treatment of companies located elsewhere but also at a national level with regards to different sizes and types of companies. This is an important factor in the development of the UK tax treatment of foreign profits and as we shall consider here particularly the...

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