Diverted Profits Tax
Accounting period, meaning
Apllication of other enactments
Arrangement, meaning
Calculation
Generally
Non-Uk avoiding a UK taxable presence
Only tax avoidance condition is met
Profits by reference to the actual provision
Profits by reference to the relevant alternative provision
Reference to the actual provision
Reference to the relevant alternative provision
Where no taxable diverted profits arise
Charge to DPT
Charge to tax
Commencement and transitional provision
Compliance and administration
Corresponding accounting period
Excepted loan relationship outcome, definition
Generally
Ignored for tax purposes
Information and inspection powers etc
Interaction with other taxes – DPT ignored for tax purposes
Involvement of entities or transactions lacking economic substance
Non-UK company
UK company
Other defined terms
Permanent establishment
Rate of tax for ring fence profits
Series of transactions
Tax credits against DPT for corporation tax paid
Transaction, meaning
Transfer pricing
Treatment of a person who is a member of a partnership