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Comment & Analysis
EMER HUNT considers the effect of the Lisbon Treaty on the corporate tax regime
KEY POINTS
- The present harmonisation and approximation of tax law
- The pressure for unanimity in corporate taxation
- The impact of ECJ rulings
- The continuing debate on the benefits of a common consolidated corporate tax base
- The effect of companies leaving the UK
Ireland is the only one of 27 member states putting the Lisbon Treaty to a referendum.
Whatever one's views on the sense or efficacy of putting complex questions to an electorate with only a black or white answer being possible plus the risk of contamination by unrelated issues the debate about the Lisbon Treaty is proving fascinating.
Edifyingly for a tax lawyer corporation tax looms large in the debate. Should tax be a factor in voting for or against the Lisbon Treaty? (Answer: no.)
What are the tax...
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