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Northern Ireland Corporation Tax Policy Paper

Lepoev, Strahil Northern Ireland Corporation Tax Policy Paper. Technical Report. Oxford University centre for Business Taxation, Oxford.

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Abstract

The Corporation Tax (Northern Ireland) Act 2015 provides the Northern Ireland Assembly with the power to vary the corporation tax rate for Northern Ireland (following the switching on of a
commencement clause by the UK Government). The Northern Ireland Assembly has not been granted power to change allowances, credits and other aspects of the tax regime – these remain at the respective values for the United Kingdom. The Act has been followed by a commitment by the Northern Ireland Executive, during the Fresh Start Agreement, to introduce a new Northern Ireland corporate tax regime at a corporate tax rate of 12.5% from April 2018.

The following analysis evaluates the competitiveness of the newly agreed Northern Ireland corporation tax regime, relative to G20 countries and the Republic of Ireland. We compare the tax regimes in these countries, as of 2015, with the current Northern Ireland tax regime, including the change to 12.5%, as if it were introduced in 2015.

Item Type: Monograph (Technical Report)
Keywords: Oxford University Centre for Business Taxation
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 25 Mar 2019 15:01
Last Modified: 25 Mar 2019 15:01
Funders: n/a
URI: http://eureka.sbs.ox.ac.uk/id/eprint/7319

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