Diverted profits tax: Difference between revisions
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imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Removed date of instigation.) |
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A UK tax applied at a rate of 25% | 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. | ||
Revision as of 15:57, 11 July 2018
(DPT).
UK tax.
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.
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
