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Foreign Profits Reform

Chris Sanger of Ernst & Young continues his regular series of articles on tax policy. This week he considers the state of play in foreign profits reform
Aficionados of the movie Sliding Doors will know that it covers two potential futures that depend critically on whether the heroine (played by Gwyneth Paltrow) manages to get through the doors of a London Underground train. By such narrow margins the movie tells us can wildly different outcomes be decided.
The UK Government could be said to have reached its own Sliding Doors moment in deciding how it takes forward the next stages of reform of its international tax regime except that this decision is (thankfully) within the control of the Government and not at the whim of chance....

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