Diverted profits tax: Difference between revisions
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imported>Doug Williamson (Update to current position) |
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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]] | ||
Revision as of 15:44, 11 October 2016
(DPT).
UK tax.
A UK tax applied at a rate of 25% from April 2015.
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.
See also
- Base erosion and profit shifting
- Common Consolidated Corporate Tax Base
- Corporation Tax
- Financial Transaction Tax
- Permanent establishment
- Tax avoidance
- Transfer pricing
- Double taxation
