European View from the Top: The tax obligation

Barbara Chandler

On 9 December 2012, Danny Alexander, Chief Secretary to HM Treasury, told multinational firms that paying UK corporation tax is an obligation, not "a voluntary choice" they can make to please their customers.

The UK government had also announced in the 2012 Autumn Statement that it will be giving HM Revenue & Customs more funds to tackle tax avoidance and evasion.

A few days earlier the European Commission

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