Election day – November 8 – may still be some way off, but the buzz around the battle for the presidency is already at peak levels, largely driven by the polarising Donald Trump and his drive for the Republican presidential nomination. But while his hairdo continues to dominate the front pages, how would a Trump-inspired tax reform be received on the business pages? Amelia Schwanke analyses where each of the front-runners for the White House stand on corporate tax.
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The new guidance is not meant to reflect a substantial change to UK law, but the requirement that tax advice is ‘likely to be correct’ imposes unrealistic expectations
China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap