Diverted profits tax: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Update to current position) |
(Remove out of date material.) |
||
| (6 intermediate revisions by one other user not shown) | |||
| Line 1: | Line 1: | ||
''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 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 11: | Line 11: | ||
* [[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.
