In this report the author will discuss this statement looking at relevant aspects of the United Kingdom’s Corporate Taxation regime alongside other countries regimes. United Kingdom’s Business tax policies such as income and profit tax (corporate tax) will be touched upon and also compared against other jurisdictions, namely Ireland, USA and Canada, using a table I constructed with relevant Tax and other valuable information. I will analyse some of the advantages and disadvantages for why global companies may or may not wish to invest their capital and their talent in the UK when they have the option of investing in other competitive countries, where corporate Taxation rates are considerably lower and other business related aspects (which will be mentioned) are taken in to account. I will do this using information from various reports, tables, charts and surveys to convey my findings. I will then summarise my findings in the conclusion(s) and suggest future recommendations for the UK’s Taxation regime.