Diverted profits tax - Revision history

Doug: Remove out of date material.

2024-02-08T04:20:18Z

Remove out of date material.

← Older revision		Revision as of 04:20, 8 February 2024
Line 18:		Line 18:
	* [[Tax avoidance]]		* [[Tax avoidance]]
	* [[Transfer pricing]]		* [[Transfer pricing]]


	~~==Other links==~~
	* [http://dx.doi.org/10.1787/9789264202719-en Action Plan on Base Erosion and Profit Shifting, OECD Publishing, OECD 2013]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Update definition.

2022-02-26T19:18:23Z

Update definition.

← Older revision		Revision as of 19:18, 26 February 2022
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	(DPT).		(DPT).

	A UK tax ~~applied at a rate of 25%~~.		A UK tax designed to deter and correct for corporate tax avoidance.

	The DPT applies to large multinational enterprises with business activities in the UK who enter into ‘contrived’ arrangements to divert profits from the UK by avoiding a UK taxable permanent establishment and/or by other ‘contrived’ arrangements between connected entities.		The DPT applies to large multinational enterprises with business activities in the UK who enter into ‘contrived’ arrangements to divert profits from the UK by avoiding a UK taxable permanent establishment and/or by other ‘contrived’ arrangements between connected entities.
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	===Other links===		==Other links==
	* [http://dx.doi.org/10.1787/9789264202719-en Action Plan on Base Erosion and Profit Shifting, OECD Publishing, OECD 2013]		* [http://dx.doi.org/10.1787/9789264202719-en Action Plan on Base Erosion and Profit Shifting, OECD Publishing, OECD 2013]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Update links.

2022-02-21T16:06:15Z

Update links.

← Older revision		Revision as of 16:06, 21 February 2022
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	* [[Base erosion and profit shifting]]		* [[Base erosion and profit shifting]]
	* [[~~Common Consolidated Corporate Tax Base~~]]		* [[Business in Europe: Framework for Income Taxation]]
	* [[Corporation Tax]]		* [[Corporation Tax]]
	* [[Double taxation]]		* [[Double taxation]]

imported>Doug Williamson: Remove date sensitive reference.

2020-02-20T09:31:48Z

Remove date sensitive reference.

← Older revision		Revision as of 09:31, 20 February 2020
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	(DPT).		(DPT).

	A UK tax applied at a rate of 25%~~, from 2015~~.		A UK tax applied at a rate of 25%.

	The DPT applies to large multinational enterprises with business activities in the UK who enter into ‘contrived’ arrangements to divert profits from the UK by avoiding a UK taxable permanent establishment and/or by other ‘contrived’ arrangements between connected entities.		The DPT applies to large multinational enterprises with business activities in the UK who enter into ‘contrived’ arrangements to divert profits from the UK by avoiding a UK taxable permanent establishment and/or by other ‘contrived’ arrangements between connected entities.
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	===Other links===		===Other links===
	* [http://dx.doi.org/10.1787/9789264202719-en Action Plan on Base Erosion and Profit Shifting, OECD Publishing, OECD 2013]		* [http://dx.doi.org/10.1787/9789264202719-en Action Plan on Base Erosion and Profit Shifting, OECD Publishing, OECD 2013]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Identify tax anti-avoidance context.

2018-07-18T19:37:10Z

Identify tax anti-avoidance context.

← Older revision		Revision as of 19:37, 18 July 2018
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			''UK tax - anti-avoidance''.

	(DPT).		(DPT).

	~~''UK tax''.~~		A UK tax applied at a rate of 25%, from 2015.

	A UK tax applied at a rate of 25%.

	The DPT applies to large multinational enterprises with business activities in the UK who enter into ‘contrived’ arrangements to divert profits from the UK by avoiding a UK taxable permanent establishment and/or by other ‘contrived’ arrangements between connected entities.		The DPT applies to large multinational enterprises with business activities in the UK who enter into ‘contrived’ arrangements to divert profits from the UK by avoiding a UK taxable permanent establishment and/or by other ‘contrived’ arrangements between connected entities.
Line 13:		Line 13:
	* [[Common Consolidated Corporate Tax Base]]		* [[Common Consolidated Corporate Tax Base]]
	* [[Corporation Tax]]		* [[Corporation Tax]]
			* [[Double taxation]]
	* [[Financial Transaction Tax]]		* [[Financial Transaction Tax]]
	* [[Permanent establishment]]		* [[Permanent establishment]]
	* [[Tax avoidance]]		* [[Tax avoidance]]
	* [[Transfer pricing]]		* [[Transfer pricing]]
	* [[Double taxation]]


	===Other links===		===Other links===
	* [http://dx.doi.org/10.1787/9789264202719-en Action Plan on Base Erosion and Profit Shifting, OECD Publishing, OECD 2013]		* [http://dx.doi.org/10.1787/9789264202719-en Action Plan on Base Erosion and Profit Shifting, OECD Publishing, OECD 2013]

imported>Doug Williamson: Removed date of instigation.

2018-07-11T15:57:17Z

Removed date of instigation.

← Older revision		Revision as of 15:57, 11 July 2018
Line 3:		Line 3:
	''UK tax''.		''UK tax''.

	A UK tax applied at a rate of 25% ~~from April 2015~~.		A UK tax applied at a rate of 25%.

	The DPT applies to large multinational enterprises with business activities in the UK who enter into ‘contrived’ arrangements to divert profits from the UK by avoiding a UK taxable permanent establishment and/or by other ‘contrived’ arrangements between connected entities.		The DPT applies to large multinational enterprises with business activities in the UK who enter into ‘contrived’ arrangements to divert profits from the UK by avoiding a UK taxable permanent establishment and/or by other ‘contrived’ arrangements between connected entities.

imported>Doug Williamson: Add link.

2016-10-11T15:44:26Z

Add link.

← Older revision		Revision as of 15:44, 11 October 2016
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	* [[Common Consolidated Corporate Tax Base]]		* [[Common Consolidated Corporate Tax Base]]
	* [[Corporation Tax]]		* [[Corporation Tax]]
			* [[Financial Transaction Tax]]
	* [[Permanent establishment]]		* [[Permanent establishment]]
	* [[Tax avoidance]]		* [[Tax avoidance]]

imported>Doug Williamson: Update to current position

2015-08-11T13:21:52Z

Update to current position

← Older revision		Revision as of 13:21, 11 August 2015
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	(DPT).		(DPT).

	''UK''.		''UK tax''.

	A ~~proposal for a new~~ UK tax ~~to apply~~ at a rate of 25% from April 2015.		A UK tax applied at a rate of 25% from April 2015.

	The ~~proposed~~ DPT ~~is designed to apply~~ to large multinational enterprises with business activities in the UK who enter into ‘contrived’ arrangements to divert profits from the UK by avoiding a UK		The DPT applies to large multinational enterprises with business activities in the UK who enter into ‘contrived’ arrangements to divert profits from the UK by avoiding a UK taxable permanent establishment and/or by other ‘contrived’ arrangements between connected entities.
	taxable permanent establishment and/or by other ‘contrived’ arrangements between connected entities.

imported>Doug Williamson: Create the page. Source: EY Finance Bill 2015 Executive Summary: http://www.ey.com/Publication/vwLUAssets/EY-Finance-Bill-2015-Diverted-profits-tax-Details-released/$FILE/EY-Finance-Bill-2015-Diverted-profits-tax.pdf

2015-06-03T06:32:01Z

Create the page. Source: EY Finance Bill 2015 Executive Summary: http://www.ey.com/Publication/vwLUAssets/EY-Finance-Bill-2015-Diverted-profits-tax-Details-released/$FILE/EY-Finance-Bill-2015-Diverted-profits-tax.pdf

New page

(DPT).

''UK''.

A proposal for a new UK tax to apply at a rate of 25% from April 2015.

The proposed DPT is designed to apply to large multinational enterprises with business activities in the UK who enter into ‘contrived’ arrangements to divert profits from the UK by avoiding a UK
taxable permanent establishment and/or by other ‘contrived’ arrangements between connected entities.

==See also==

* [[Base erosion and profit shifting]]
* [[Common Consolidated Corporate Tax Base]]
* [[Corporation Tax]]
* [[Permanent establishment]]
* [[Tax avoidance]]
* [[Transfer pricing]]
* [[Double taxation]]

===Other links===
* [http://dx.doi.org/10.1787/9789264202719-en Action Plan on Base Erosion and Profit Shifting, OECD Publishing, OECD 2013]