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United Kingdom - The Long Road to Corporate Tax Reform

Country:
United Kingdom
Author:
P. Smith
Issue:
European Taxation, 2012 (Volume 52), No 4
Published:
27 February 2012
In this article, the author examines the history of UK CFC provisions and provides a comprehensive overview of the current reform process that commenced in June 2007 and culminated in the publication of draft CFC legislation on 6 December 2011.
 
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