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From a corporate point of view the UK is practically a tax haven. We have one of the best set of double tax treaty networks, a common law system that is known, understood and trusted around the world and, crucially, we have an incredibly low rate of corporation tax (soon to be as low as 17%).
More importantly are the details behind the rates: we have the substantial shareholding exemption to reduce the tax companies pay on buying and selling shares in other companies; we rarely charge withholding tax and the patent box should in theory discourage companies from holding their patent assets outside the UK.
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