United Kingdom - The Long Road to Corporate Tax Reform
- United Kingdom
- P. Smith
- European Taxation, 2012 (Volume 52), No 4
- 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.