Diverted Profits Tax

Tax Notes Select is a one-time purchase giving you access to a handpicked collection of articles containing news and analysis on your chosen tax topic. The diverted profits tax is intended to deter large groups (as defined by the EU) from diverting profits by engaging in transfer pricing without economic substance or by avoiding the creation of a U.K. permanent establishment that would make a foreign company subject to U.K. corporation tax.

This collection contains the following articles:
• "French Constitutional Court Strikes Down Diverted Profits Tax"
• "Australia Releases Draft Diverted Profits Tax Legislation"
• "Effects of Australia's MAAL and DPT on Internet-Based Businesses"
• "Will Bringing Sales Onshore in the U.K. Lead to Higher Taxes?"
• "Diverted Profits Tax Proposal Would Strengthen ATO's Position"
• "Budget Includes Diverted Profits Tax to Fight Profit Shifting"
• "News Analysis: A Google Tax by Any Other Name?"
• "BEPS, State Aid Issues Raise Questions About Foreign Tax Credits"
• "News Analysis: Google: A Tax, a Deal, a State Aid Inquiry"
• "HMRC Updates Guidance on DPT Notification and Risk Assessment"
• "The U.K. Diverted Profits Tax: Selected U.S. Tax Considerations"
• "U.K. Treasury Official Defends DPT, Admits Political Motivations"
• "U.K. Diverted Profits Tax Legislation Both Narrowed and Broadened"