Open consultation

Corporate tax and the digital economy: position paper

Summary

This position paper sets out the government’s view on the challenges posed by the digital economy for the corporate tax system and its preferred solutions.

This consultation closes at

Consultation description

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.

Confidentiality

Information provided in response to this consultation, including personal information, may be published or disclosed in accordance with the access to information regimes. These are primarily the Freedom of Information Act 2000 (FOIA), the Data Protection Act 1988 (DPA) and the Environmental Information Regulations 2004.

If you want the information that you provide to be treated as confidential, please be aware that, under the FOIA, there is a statutory Code of Practice with which public authorities must comply and which deals with, amongst other things, obligations of confidence. In view of this it would be helpful if you could explain to us why you regard the information you have provided as confidential. If we receive a request for disclosure of the information we will take full account of your explanation, but we cannot give an assurance that confidentiality can be maintained in all circumstances. An automatic confidentiality disclaimer generated by your IT system will not, of itself, be regarded as binding on HM Treasury.

HM Treasury will process your personal data in accordance with the DPA and in the majority of circumstances this will mean that your personal data will not be disclosed to third parties.

Documents

Ways to respond

Email to:

digitalpaper@hmtreasury.gsi.gov.uk

Write to:

Corporate Tax Team
HM Treasury
1 Horse Guards Road
London
SW1A 2HQ

Published 22 November 2017
Last updated 15 December 2017 + show all updates
  1. Confidentiality disclaimer published
  2. First published.