The Resource The United Kingdom's diverted profits tax and treaties : an evaluation

The United Kingdom's diverted profits tax and treaties : an evaluation

Label
The United Kingdom's diverted profits tax and treaties : an evaluation
Title
The United Kingdom's diverted profits tax and treaties : an evaluation
Creator
Subject
Language
eng
Summary
This article examines the diverted profits tax (DPT) introduced by the United Kingdom to counter aggressive tax planning adopted by many multinational enterprises so as to transfer profits from its jurisdiction, and the main controversies surrounding the compatibility of the DPT with tax treaties
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016),
http://library.link/vocab/creatorName
Tomazela Santos, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • MNE
  • diverted profits tax
  • tax treaty
  • PE
Label
The United Kingdom's diverted profits tax and treaties : an evaluation
Instantiates
Publication
Label
The United Kingdom's diverted profits tax and treaties : an evaluation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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