viernes, 10 de abril de 2015

United Kingdom diverted profits tax now in effect

The new 25% diverted profits tax effective from 1 April 2015 will apply to profits of multinationals artificially shifted from the UK; specifically, the tax will apply where a UK company or a foreign company with a UK taxable presence creates a tax advantage by using transactions or entities that lack economic substance, or where a foreign company artificially avoids having a taxable presence in the UK.
Source & more info: Deloitte

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