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.

• From: HM Revenue & Customs
• Published: 1 January 2013

Documents

Taxing the profits of Multinational Companies

PDF, 123 KB, 2 pages

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Details

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