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

Research output: Contribution to journalJournal article

Published
<mark>Journal publication date</mark>19/01/2015
<mark>Journal</mark>Tax Notes International
Issue number3
Volume77
Number of pages4
Pages (from-to)239-242
Publication statusPublished
Original languageEnglish

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.