Diverted profits tax: Difference between revisions
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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) |
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''UK tax - anti-avoidance''. | |||
(DPT). | (DPT). | ||
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 | |||
taxable permanent establishment and/or by other ‘contrived’ arrangements between connected entities. | |||
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* [[Base erosion and profit shifting]] | * [[Base erosion and profit shifting]] | ||
* [[ | * [[Business in Europe: Framework for Income Taxation]] | ||
* [[Corporation Tax]] | * [[Corporation Tax]] | ||
* [[Double taxation]] | |||
* [[Financial Transaction Tax]] | |||
* [[Permanent establishment]] | * [[Permanent establishment]] | ||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
* [[Transfer pricing]] | * [[Transfer pricing]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 04:20, 8 February 2024
UK tax - anti-avoidance.
(DPT).
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.
