The biggest is the foreign-sales corporation tax.

ECONOMIST: World trade

Fights could break out over corporation tax breaks on foreign sales, another area of friction with Europe where America is clearly at fault.

ECONOMIST: Great stuff, but does it have the president's support?

Though his definition of harmful tax competition does not extend to basic rates of corporation tax, it would still target national tax breaks aimed at bringing in foreign investors.

ECONOMIST: Farewell, pan-European tax harmony?

The World Trade Organization has ruled that our tax export subsidies--known as Foreign Sales Corporation and Extraterritorial Income Exclusion provisions--are illegal.

FORBES: Fact and Comment

Simon Hamilton of the DUP and the UUP's Leslie Cree were among the members who argued that the Republic of Ireland's policy of levying corporation tax at 12.5% reduces the level of foreign direct investment (FDI) in Northern Ireland.

BBC: Northern Ireland Assembly

And of course it is trebly true of the cut in the top rate of income tax, the accelerated reductions in corporation tax and the reform of taxation for multinationals based here (the controlled foreign company rules).

BBC: Big business and Treasury capture government