Action Group of HMRC on Diverted Profits Tax

Journal
Ahlawat, R.; Woodford, N.
United Kingdom
International Transfer Pricing Journal 2018 (Volume 25), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.