United Kingdom - Action Group of HMRC on Diverted Profits Tax
- United Kingdom
- R. Ahlawat; N. Woodford
- International Transfer Pricing Journal, 2018 (Volume 25), No 1
- 19 January 2018
This article provides a summary of the main Diverted Profits Tax rules. In addition to analysing the rules, it also highlights some of the key challenges and practical difficulties in applying them.