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miro_o-
You might be disappointed; it is the expressed policy of the SNP:
http://www.bbc.co.uk/news/uk-scotland-scotland-politics-24990385
Or, if you want detail, see page 99 of this SNP Economic policy document:
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I can't wait until we can compete over slashing corporation tax rates. We can have a race to the bottom and the multinationals will be delighted!