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United Business Media plans to move tax residence out of UK
Joanna Faith
United Business Media has become the second UK multinational company in three weeks to reveal plans to move its tax residency to the Republic of Ireland. The announcement by the publisher and events organiser, follows pharmaceutical company Shire's statement earlier in April.
A UBM spokesperson told International Tax Review that the planned move was sparked by the complexity of the UK's tax system.
The set-up of the FTSE 250 company will be identical to Shire's new structure –UK-listed, incorporated in Jersey and tax resident in Ireland.
Deloitte tax partner, Bill Dodwell, said these departures are due to the uncertainty over the taxation of foreign profits in the UK. "The government needs to try and give companies some clarity about what's happening in the [foreign profits] consultation. There are too many bad messages in the proposal at the moment," he said.
Em Portugal, o chamado imposto de saída (exit tax) foi introduzido no Código do IRC a partir de 2006 (Subsecção V-A aditada pelo n.º 2 do artigo 64.º da Lei n.º 60-A/2005, de 30 de Dezembro).
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