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UK corporation taxation arrangements, part one: changes ahead?

Steven, Grahame

Authors

Grahame Steven



Abstract

If Scotland gained control of corporation tax, tax residence would become a big issue for many companies on both sides of the border. In a two-part series, Grahame Steven, Lecturer and Teaching Fellow at Edinburgh Napier University, explains the possible consequences.

Citation

Steven, G. (2015). UK corporation taxation arrangements, part one: changes ahead?. Insight: The e-magazine for management accountants,

Journal Article Type Article
Acceptance Date Jun 1, 2015
Publication Date Jun 1, 2015
Deposit Date Jun 4, 2015
Peer Reviewed Peer Reviewed
Keywords Corporation tax; tax residence; Scotland;
Public URL http://researchrepository.napier.ac.uk/id/eprint/8459
Publisher URL http://www.cimaglobal.com/Thought-leadership/Newsletters/Insight-e-magazine/Insight-2015/Insight-June-2015/UK-corporation-taxation-arrangements-part-one-changes-ahead/




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