Company taxation.

This chapter cover two topics – corporate tax reform and issues arising from the introduction of the 0% starting rate of corporation tax in April 2002. Since 1997, the government has made some substantial reforms to the UK corporation tax system. In recent years, it has been consulting on further re...

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書目詳細資料
Main Authors: Bond, S, Klemm, A, Simpson, H
其他作者: Chote, R
格式: Book section
語言:English
出版: IFS 2004