Colin Clavey and Siân Morgan, Ernst & Young's Tax Effective Supply Chain Management and Transfer Pricing group, discuss the draft legislation setting out a revised basis of charge for corporation tax for non-resident companies
With current UK economic uncertainty, now would be a good time to look elsewhere and explore opportunities in foreign markets. Central and Eastern European countries could offer some attractive possibilities. Ross Welland of Horwath Clark Whitehill and Jan Lamac of TPA-NOTIA Prague consider the Czech Republic as a location for cross-border expansion