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When Congress establishes a new form of tax, therefore, such as the income tax or the corporation tax, the Supreme Court is pretty sure to be called on to decide under which of these large constitutional classes it falls.
The corporation tax treated companies as separate entities and therefore dividends as new income for the shareholder.
The corporation tax was not in itself a necessarily socialist or even left-wing measure.
Would you accept that your comments in relation to corporation tax will harm, rather than help, this situation?
Tax harmonisation is necessary to a certain degree, for example, minimum rates of corporation tax.
Company tax or corporation tax is very important to us and it is up to each country to set its own rate.
The current view remains that any change in capital structure would not significantly affect the published estimates of corporation tax revenues.
Since privatisation, those companies have been paying £60 million a week in corporation tax.
He has found the money for cuts in income tax and corporation tax.
Would they return to the imputation system of corporation tax?
It continues with measures to promote enterprise, with further reforms to the corporation tax system.
They opposed the changes to advance corporation tax and the changes to sort out the state of the public finances.
What representations she has received on the impact of the abolition of the advance corporation tax dividend on pension funds.
There are cuts in corporation tax and small business corporation tax.
We have cut not merely corporation tax and small business tax, but national insurance.
We have cut the rate of corporation tax, and indicated a further cut to come.
