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Home / Simons-Taxes / Corporate tax / Part D2 Groups of companies / Division D2.7 Diverted profits tax

Division D2.7 Diverted profits tax

Corporate tax

Division D2.7 Diverted profits tax

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D2.702 Diverted profits tax鈥攐verview

D2.707 Lacking economic substance鈥攍iability to diverted profits tax

D2.708 Lacking economic substance鈥攅xemptions from diverted profits tax

D2.709 Lacking economic substance鈥攃alculation of diverted profits tax

D2.710 Destinations for rewritten material

D2.717 Avoiding a UK taxable presence鈥攍iability to diverted profits tax

D2.718 Avoiding a UK taxable presence鈥攅xemptions from diverted profits tax

D2.719 Avoiding a UK taxable presence鈥攃alculation of diverted profits tax

D2.720 Destinations for rewritten material

D2.725 Notification of diverted profits tax charge

D2.727 Process for imposing diverted profits tax charge

D2.729 Payment and recovery of diverted profits tax

D2.731 Diverted profits tax鈥攔eview and appeals

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