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Corporate tax in 2013: Prepare for a year of action

Rate reduction and base broadening are two trends that taxpayers have become familiar with over the last 20 years, and while this is set to continue, 2013 will see tax evasion and avoidance thrust firmly under the spotlight. At the same time, many governments are setting out attractive tax policies aimed at stimulating investment. Finding the right balance between tax planning, compliance and transparency will be a key test for taxpayers next year. Matthew Gilleard looks at the anti-avoidance issues taxpayers must be aware of, and why greater international tax cooperation is inevitably on the way.

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