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Deductibility of Interest

Michael Devereux summarises some of the main elements of the Oxford University Centre for Business Taxation's report on the deductibility of interest for UK corporation tax

 
Michael Devereux summarises some of the main elements of the Oxford University Centre for Business Taxation's report on the deductibility of interest for UK corporation tax
 
The Tax Journal reported the establishment of the Oxford University Centre for Business Taxation in November 2005 (Issue 815 28 November 2005). This is an independent research centre initially created with generous financial support from the Hundred Group. The Centre held its inaugural conference 'The impact of business tax in an international context' in March 2006 and appointed its first research staff from Autumn 2006.
 
The first research output of the Centre was a report on the deductibility...

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