Diverted profits tax: Difference between revisions

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''UK tax - anti-avoidance''.
(DPT).
(DPT).


''UK tax''.
A UK tax designed to deter and correct for corporate tax avoidance.
 
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.
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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* [[Base erosion and profit shifting]]
* [[Base erosion and profit shifting]]
* [[Common Consolidated Corporate Tax Base]]
* [[Business in Europe: Framework for Income Taxation]]
* [[Corporation Tax]]
* [[Corporation Tax]]
* [[Double taxation]]
* [[Financial Transaction Tax]]
* [[Financial Transaction Tax]]
* [[Permanent establishment]]
* [[Permanent establishment]]
* [[Tax avoidance]]
* [[Tax avoidance]]
* [[Transfer pricing]]
* [[Transfer pricing]]
* [[Double taxation]]


===Other links===
[[Category:Accounting,_tax_and_regulation]]
[http://dx.doi.org/10.1787/9789264202719-en Action Plan on Base Erosion and Profit Shifting, OECD Publishing, OECD 2013]

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.


See also