Autor:	Neidle, Dan
Předmět:	TAXATION of corporate profits CORPORATE profits INTELLECTUAL property TAX evasion prevention
Zdroj:	British Tax Review; 2015, Issue 2, p147-166, 20p
Abstrakt:	The article discusses the loopholes of the diverted profits tax (DPT) that aims to impose a levy on corporate profits in Great Britain. Topics discussed include publication of the Her Majesty's Revenue and Customs' (HMRC) guidance after the passage of the Finance Act 2015, revenue generation based on valuable intellectual property and HMRC's arguments regarding the CPT that has been designed against the arrangements that erode British tax base.
Databáze:	Supplemental Index
Externí odkaz:	Zobrazit plný text záznamu