The Long Road to Corporate Tax Reform

Journal
Smith, P.
United Kingdom
European Taxation 2012 (Volume 52), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.