Diverted Profits Tax: all the way with the UK!
07 Jun 16 |
CCH TAX WEEK
Issue: Issue 21, 27 May 2016
Pages: pp 1-4
This article discusses the Diverted Profits Tax. Proposed by the 2016 tax budget and discussion paper, it is designed to counteract multinational company tax avoidance and is based on UK measures.
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Justin ia an Associate Professor, Law School, James Cook University, Cairns, Australia; Adjunct research fellow in Business Law and Taxation, Faculty of Business and Economics, Monash University, Australia.
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01 April 2016