Policy paper

Issue briefing: taxing the profits of multinational companies

This briefing explains how the profits of multinational businesses are taxed, and how tax policy affects where multinationals choose to locate.


Taxing the profits of Multinational Companies

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Recent stories in the media have suggested that some high-profile multinational businesses do not pay their fair share of corporation tax on profits they make from their business with UK customers.

Published 1 January 2013