§ Mr. Dykesasked the Chancellor of the Exchequer, pursuant to the Financial Secretary's reply on 11 December 1981, Official Report, column 511, what further action he has taken to bring to the attention of the United States authorities the Government's concern over the imposition of unitary taxation by certain States.
§ Mr. RidleyAs my hon. Friend will know, the United Kingdom presented a note to the United States Administration last October on behalf of the European Community, expressing its concern over the imposition of unitary taxation. Furthermore, in December my right hon. and learned Friend the Chancellor of the Exchequer wrote to the Secretary of the United States Treasury to reiterate this concern and to give firm support to theamicus curiae brief lodged by the United States Government with the Supreme court in the case of Chicago Bridge and Iron Co v Caterpillar Tractor Co et al. This brief challenges the constitutional validity of the application of the unitary apportionment method to multinational groups of 391W companies. I have arranged for a copy of the brief, which includes as appendices the note presented on behalf of the European Community and my right hon. and learned Friend's letter, to be placed in the Library.