Frequently Asked Questions - Why should companies base their headquarters in an independent Scotland?
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Companies base their decisions on where to locate their headquarters on a range of factors. Many successful companies are already headquartered in Scotland, benefiting from our highly skilled workforce. We believe that the economic benefits that independence will bring will further enhance the attraction of Scotland
With independence, Scotland will be able to send a clear signal that it is one of the most competitive and attractive economies in Europe, with tax rates designed to boost economic activity and support the fast-growing industries that already have a comparative advantage here in Scotland. Corporation tax rates remain an important tool for securing that competitive advantage and for offsetting competitive advantages enjoyed by other parts of the UK, notably London. We plan to announce a timetable for a reduction in Corporation tax rate of up to three percentage points.
Source: Scotland's Future, Scottish Government, November 2013.