UK corporation taxation arrangements, part one: changes ahead?
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.
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;|