Journal of International Tax, Trust and Corporate Planning - UK Corporate Tax Reform

20-May-2011  |  Tax


Corporate Tax partner Nikol Davies has produced an article for the Journal of International Tax, Trust and Corporate Planning which considers the changes to the corporate tax system following the publication of the government's consultation document for corporate tax reform in November 2010 and the Finance Bill 2011.

The article outlines the intended changes to the corporate tax system over the next 5 years to deliver a more competitive and stable tax system, and addresses the treatment of intellectual property rights, the much criticised controlled foreign companies (CFC) rules, and the foreign branch profits exemption.

 

Download the article (PDF)

Lawyers Nikol Davies