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Spring Statement update
The government’s updated position paper builds on the paper published at Autumn Budget, reflecting feedback from stakeholders and setting out in more detail how the government thinks this challenge can be solved.
Original position paper
There is a need to ensure that the corporate tax rules respond to the modernisation of the economy and deliver appropriate results for digital businesses that generate value in unique ways. The government is therefore publishing a position paper on how it thinks this can be best achieved. The government would welcome feedback on the contents of the paper. Responses should be sent by 31 January 2018.
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