The Resource 2014 Autumn Statement contains BEPS measures

2014 Autumn Statement contains BEPS measures

Label
2014 Autumn Statement contains BEPS measures
Title
2014 Autumn Statement contains BEPS measures
Creator
Subject
Language
eng
Summary
The UK government is committed to strengthening anti-avoidance measures and promoting fairness in tax matters. This article takes a closer look at the key measures announced in the 2014 Autumn Statement. It looks at (I) the background, (II) countering tax avoidance: (a) country-by-country reporting for transfer pricing purposes; (b) hybrid mismatch arrangements; (c) diverted profits tax; (d) utilization of tax loss carryforwards by banks; (III) innovation: (a) R&D relief; (b) creative sector tax reliefs; (c) employment taxes and (IV) other items: (a) repeal of late paid interest rules; (b) stamp duty/stamp duty land tax reform; (c) consortium relief and (d) taxpayer interaction with HMRC
Citation source
In: Transfer pricing international journal. - London. - Vol. 15 (2014),
http://library.link/vocab/creatorName
  • Dodwell, B
  • Buck, C. (Christie)
  • Lobb, A
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • anti-avoidance
  • BEPS
  • CbCR
  • tax incentive
  • hybrid mismatch
  • diverted profits tax
Label
2014 Autumn Statement contains BEPS measures
Instantiates
Publication
Label
2014 Autumn Statement contains BEPS measures
Publication

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      52.3736660 4.9336932
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