Diverted profits tax: Difference between revisions
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* [[Base erosion and profit shifting]] | * [[Base erosion and profit shifting]] | ||
* [[ | * [[Business in Europe: Framework for Income Taxation]] | ||
* [[Corporation Tax]] | * [[Corporation Tax]] | ||
* [[Double taxation]] | * [[Double taxation]] | ||
Revision as of 16:06, 21 February 2022
UK tax - anti-avoidance.
(DPT).
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
- Business in Europe: Framework for Income Taxation
- Corporation Tax
- Double taxation
- Financial Transaction Tax
- Permanent establishment
- Tax avoidance
- Transfer pricing
