The United Kingdom’s Diverted Profits Tax and Tax Treaties: An Evaluation

Journal
Tomazela Santos, R.
International; United Kingdom
Bulletin for International Taxation 2016 (Volume 70), No. 7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.