The Resource The diverted profits tax : flawed by design?

The diverted profits tax : flawed by design?

Label
The diverted profits tax : flawed by design?
Title
The diverted profits tax : flawed by design?
Creator
Subject
Language
eng
Summary
Since the 2008 financial crisis, the international tax agenda has been dominated by the focus on "stateless income" and "base erosion and profit shifiting" (BEPS). This current note discusses the diverted profits tax (DPT) the UK introduced as part of the Finance Bill 2015, including the design of the DPT, design difficulties, and potential legal challenges: compatibility with EU law, UK double tax treaties, and human rights law
Citation source
In: British tax review. - London. - (2015),
http://library.link/vocab/creatorName
Neidle, D
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • diverted profits tax
  • BEPS
  • anti-avoidance
  • tax treaty
  • fundamental freedoms
  • human rights
Label
The diverted profits tax : flawed by design?
Instantiates
Publication
Label
The diverted profits tax : flawed by design?
Publication

Library Locations

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