UK HMRC has published the slides presented at the 8 January 2015 open day held to hear views and take questions from stakeholders on the technical aspects of the draft Diverted Profits Tax legislation. The tax was announced in the 2014 Autumn Statement and is part of the Finance Bill 2015.
The open day slides include:
- A legislative overview
- Interaction with tax treaties
- Compliance with EU Law
- OECD-G20 BEPS Project
- Numerous examples of its application
The Diverted Profits Tax targets main…