Diverted profits tax: Difference between revisions
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imported>Doug Williamson (Removed date of instigation.) |
imported>Doug Williamson (Identify tax anti-avoidance context.) |
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''UK tax - anti-avoidance''. | |||
(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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* [[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]] | ||
===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] | ||
Revision as of 19:37, 18 July 2018
UK tax - anti-avoidance.
(DPT).
A UK tax applied at a rate of 25%, from 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
- Double taxation
- Financial Transaction Tax
- Permanent establishment
- Tax avoidance
- Transfer pricing
