Wednesday, 7 September 2011

UK: Scotland: ICAS publishes response to Scottish Government's corporation tax discussion paper

The Institute of Chartered Accountants of Scotland has published its response to the Scottish Government's recent corporation tax discussion paper: see here (pdf). ICAS identifies the problems with some of the data used in the discussion paper and notes, amongst other things, that more work is needed to determine what would be the likely economic impact of devolution of corporation tax to Scotland.

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