Diverted Profits Tax
The Diverted Profits Tax (DPT) applies to Large Multinational Enterprises (MNEs) that use arrangements between connected parties to divert profits away from the UK and avoid UK tax. Who does it apply to? What are the rules?
The Diverted Profits Tax (DPT) applies to Large Multinational Enterprises (MNEs) that use arrangements between connected parties to divert profits away from the UK and avoid UK tax. Who does it apply to? What are the rules?