The 50p tax rate is a significant factor for companies in choosing where to locate and a key means of convincing people that the coalition’s deficit reduction programme is not just hitting the poor. Cracks, however, are beginning to appear between the Liberal Democrats and the Conservatives.
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.