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Taxation of Foreign Profits

Ernst & Young's Christopher Sanger Head of Tax Policy and Gay Deuchar International Tax Partner discuss the potential impact of the PBR announcements relating to the taxation of foreign profits
Many people have recharacterised the PBR as being far more of a mini-Budget than a contemplative document outlining the direction of future changes for discussion. Indeed with regard to this year's Budget there is a strong argument for dropping the word 'mini' from the description as with 47 measures the PBR was as large as many a Budget. But at least in the area of the taxation of foreign profits the PBR has stuck true to its origins setting out the direction and decisions but coming up short on the detail.

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