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Overseas policy trends

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Following the change announced in HM Treasury and Department for Business, Innovation & Skills ‘Plan for Growth’ that the UK should target ‘the most competitive tax system in the G20’, the relative competitiveness of our neighbouring regimes has once again become far more important. The findings of a recent study into the tax strategies of governments in Europe, the Middle East, India and Africa suggests a number of key elements of the strategy become apparent. These include: fiscal consolidation; lower corporate tax rates; increases in the rate or scope of indirect taxes; an ongoing drive for greater co-ordination at cross-jurisdictional level; and an increased focus on tax enforcement.

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