The SNP argues that independence will boost tourism by decreasing corporation tax, which could increase business investment.
The issue of corporation tax has been at the top of the political agenda in recent months.
The SDLP's Declan O'Loan said that the example of Gibraltar showed that a lower corporation tax was possible.
This will put them in the front line of the debate about corporation tax avoidance around the world.
The Institute of Directors has called for corporation tax to be cut to 15%.
The row led coffee chain Starbucks to agree to pay more UK corporation tax.
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In Britain we are cutting corporation tax to just 20%, the lowest rate in the G-7.
He may also signal a further reduction in the rate of corporation tax to 20p.
Some may welcome Downing Street's decision to pour cold water on the corporation tax campaign.
Also as of 1 April, corporation tax in the UK falls by 1% to 24%.
Well, as the company itself says, corporation tax is levied on profits, not revenues.
Only the income tax, allowing for the earlier corporation tax paid, is in fact due.
Mr Brown lowered corporation tax for smaller businesses and abolished it for very small companies.
They criticised the decision to raise the supplementary rate of corporation tax on the industry.
The rise in supplementary corporation tax increases the revenue take on some fields to 81%.
The amount of corporation tax paid by large companies has been in the media spotlight recently.
The SNP wants greater borrowing powers, control over corporation tax and devolution of the Crown Estates.
On Monday, Sir David Varney rejected demands for a cut in corporation tax in NI.
The unions want child poverty, job cuts, welfare reform and corporation tax to be tackled.
And, crucially, it pays corporation tax where that one company is: not where the sales are.
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Some businesses might see an absolute fall in what they pay in corporation tax in 2014.
He pointed out that Starbucks had negotiated the additional corporation tax payment with HMRC.
In response, HM Revenue and Customs said corporation tax "is not a voluntary tax".
Cuts in corporation tax will be offset by a number of extra business costs.
The island is introducing a zero-rate corporation tax which the States claims will keep Jersey competitive.
Which precisely and specifically excludes warehouses and logistics chains from leading to corporation tax.
He also said it was important to "maintain a focus" on reducing corporation tax.
The UK corporation tax rate is currently 23% and is set to drop to 21% next year.
He would cut corporation tax further, to 25% (although this would be funded by cutting some allowances).
Well, the assumption's behind it don't go for the Irish target of a 12.5% corporation tax rate.
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