Diversity and Diverted profits tax: Difference between pages

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imported>Doug Williamson
(Expand for affinity bias.)
 
imported>Doug Williamson
(Identify tax anti-avoidance context.)
 
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1. ''Corporate governance''.
''UK tax - anti-avoidance''.


In the corporate governance context, diversity refers to the range of people employed by an organisation, especially in the most senior positions, including the board of directors.
(DPT).


Diversity normally includes gender, race, sexual orientation, religion, nationality, disability, age and educational background, but it may include other additional factors.
A UK tax applied at a rate of 25%, from 2015.


Lack of diversity may be result of unconscious biases, including affinity bias.
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.




2. ''Investment''.
==See also==


In the investment context, diversity is the beneficial result of the appropriate diversification of investments.
* [[Base erosion and profit shifting]]
 
* [[Common Consolidated Corporate Tax Base]]
 
* [[Corporation Tax]]
== See also ==
* [[Double taxation]]
* [[30% Club]]
* [[Financial Transaction Tax]]
* [[Affinity bias]]
* [[Permanent establishment]]
* [[BAME]]
* [[Tax avoidance]]
* [[Board of directors]]
* [[Transfer pricing]]
* [[Corporate governance]]
* [[Corporate social responsibility ]]
* [[D&I]]
* [[Developments in corporate and market regulation: implications for the treasurer]]
* [[Diversification]]
* [[ESG investment]]
* [[Ethics]]
* [[Governance]]
* [[Kay Review]]
* [[Institute of Business Ethics]]
* [[Shareholder value]]
* [[Stem]]
* [[UK Corporate Governance Code]]




===Other links===
===Other links===
[http://www.treasurers.org/node/10141 Doing the right thing, ''Sarah Boyce'', The Treasurer]
*  [http://dx.doi.org/10.1787/9789264202719-en Action Plan on Base Erosion and Profit Shifting, OECD Publishing, OECD 2013]
 
[[Category:Working_effectively_with_others]]
[[Category:Investment]]
[[Category:Ethics_and_corporate_governance]]

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


Other links

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