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Thursday, September 28, 2017In March 2015 Parliament passed the Corporation Tax (Northern Ireland) Act 2015 which, subject to commencement regulations, will devolve corporation tax rate setting powers to the Northern Ireland Assembly. The Government has committed to commencing the regime if the NI Executive demonstrates its finances are on a sustainable footing. The NI Executive has publicly indicated its intention for the regime to begin in April 2018, and that the rate will be set at 12.5%.. This note discusses the development of the Governments policy and the wider debate over corporate tax competition.
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