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Planned increases are a move away from Conservative orthodoxy but may deter business investment
Province seeks to escape a rate that could be twice that of the Republic
Conservatives endure in office because they are pragmatic — the chancellor is no exception
Shareholders warn move could hit dividends and make UK a less attractive place for investment
Increase seen as a ‘worrying signal’ for investors despite new incentives announced by chancellor
Rishi Sunak’s Budget reverses some Conservative principles but fails on the vision post-pandemic Britain needs
The chancellor has sent a message to companies to expect no more favours
A decision to raise corporation tax must be an opportunity for reform
A rise will affect the biggest groups the most, but a lot depends on where the highest value-generating activities are located
Chancellor will say move matches Biden administration policy in US
Business lobby groups argue broader economic recovery would be at risk if levies are included in spending bill
Rishi Sunak needs to spell out in his Budget that he understands why this needs to happen, and how
Levy is politically easier to increase than direct taxes on individuals
Result of investigation into impact on tech firms could pave the way for more tariffs
Finance minister Olaf Scholz wants incoming president to agree on OECD proposal
Move heads off sharp escalation in transatlantic trade tensions before Biden takes office
Technical blueprint would upend taxation of US tech groups but still needs political agreement
Ruling had dealt severe blow to competition commissioner Margrethe Vestager
Commission wants to use article in EU treaty to root out schemes that distort single market
Grand Duchy is now ‘largely compliant’ with OECD rules, but campaigners are sceptical
Democratic presidential candidate plans to reform tax code to spur ‘Made in America’ plan
Sunak under pressure to avoid measures that would ‘stifle’ economic recovery
US tech group to charge additional fees in the UK, Turkey and Austria
You weighed in on the debate over whether the relief is necessary, and here are some of the best responses
Two experts debate whether the relief is necessary or an incentive for excessive leverage
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