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International Corporate Tax

Chris Morgan and Mark Feldman of KPMG LLP consider the PBR measures in the international corporate tax area
Compared with recent years the 2009 PBR was a relatively quiet one in the international corporate tax area. As expected we saw announcements on the worldwide debt cap a proposed 'patent box' and the obligatory anti-avoidance measures (see more on these below).
As widely reported in the days leading up to the PBR we also had the announcement of a bank payroll tax. This does not really constitute an international corporate tax measure but is worth a mention as unsurprisingly fears have been expressed that it could impact the attractiveness of the UK as a financial centre. In the last KPMG annual competitiveness survey respondents consistently put “stability” at the top...

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