Company taxation.

Corporate tax rates have fallen in many developed countries since the current UK corporation tax rate of 30% was introduced in 1999. This trend may make it difficult for the UK to sustain a 30% tax rate and remain an attractive location for investment. Decisions of the European Court of Justice may...

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Bibliographic Details
Main Author: Bond, S
Other Authors: Chote, R
Format: Book section
Language:English
Published: Institute for Fiscal Studies 2006