The Resource The UK's new diverted profits tax : compliance with EU law

The UK's new diverted profits tax : compliance with EU law

Label
The UK's new diverted profits tax : compliance with EU law
Title
The UK's new diverted profits tax : compliance with EU law
Creator
Subject
Language
eng
Summary
In December 2014, a new UK tax was announced called Diverted Profits Tax (DPT). It is intended that this 25% tax will apply from 1 April 2015 to profits artificially diverted from the UK. This article sets out how the tax will apply and considers whether the new tax is compliant with EU law and the UK's treaty obligations. It also considers some key features of the administration of the tax which are likely to give rise to compliance burdens and legal challenges. The author also considers how the new tax fits with the OECD Base Erosion and Profit-Shifting (BEPS) project
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 43 (2015),
http://library.link/vocab/creatorName
Self, H
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • diverted profits tax
  • profit shifting
  • EU law
  • tax treaty
Label
The UK's new diverted profits tax : compliance with EU law
Instantiates
Publication
Label
The UK's new diverted profits tax : compliance with EU law
Publication

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