The UK's diverted profits tax:an admission of defeat or a pre-emptive strike?

Picciotto, Sol (2015) The UK's diverted profits tax:an admission of defeat or a pre-emptive strike? Tax Notes International, 77 (3). pp. 239-242. ISSN 1058-3971

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Abstract

The author explains the draft legislation for the U.K.’s proposed diverted profits tax and analyzes the relationship of the provisions to the reforms under negotiation through the BEPS process of the G-20 and OECD. Although the official U.K. position is that the proposals are not out of line, they clearly go beyond what has been proposed so far in the BEPS project. Hence, they seem to be either an admission that international agreement will not be reached that would satisfy U.K. concerns or an attempt to put pressure on the negotiators to do so.

Item Type:
Journal Article
Journal or Publication Title:
Tax Notes International
Subjects:
ID Code:
72856
Deposited By:
Deposited On:
06 Feb 2015 17:10
Refereed?:
No
Published?:
Published
Last Modified:
05 Jul 2020 04:19