HC Deb 04 March 1993 vol 220 c239W
16. Mr. Duncan-Smith

To ask the Chancellor of the Exchequer what is the main rate of corporation tax in(a) Japan, (b) Germany, (c) France and (d) the United Kingdom.

Mr. Dorrell

The current main rates on distributed profits are 37½ per cent. in Japan, 36 per cent. in Germany, 33½ per cent. in France and 33 per cent. in the United Kingdom. In Germany a higher rate of 50 per cent. is applied to undistributed profits.

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