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UK Tax Competitiveness

Sue Bonney Head of Tax at KPMG Europe and Chris Morgan Head of International Corporate Tax at KPMG in the UK discuss the findings of the latest KPMG survey on the UK's tax competitiveness
Readers of The Tax Journal will be well aware that as corporations become ever more mobile and operate on an increasingly global scale countries are competing more and more to attract businesses to locate in their territories. And many are using their tax systems to do this.
Whilst tax may not be the primary factor behind a business location decision the departures of 2008 show that it is an important consideration and in some circumstances can tip the balance.
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