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DIVERTED-PROFITS-TAX


DPT notices and APAs: the implications of Refinitiv premium
Card image Paula Ruffell
Card image Astrid Vroom
Paula Ruffell and Astrid Vroom (EY) consider the implications of Refinitiv to transfer pricing methodologies adopted in multiple years and what this means for APAs and DPT assessments more generally.
22 January 2024
R (o.a.o Refinitiv Ltd and others) v HMRC premium
No inconsistency between DPT notices and terms of advance pricing agreement.
31 October 2023
Tax and the City review for October 2023 premium
Card image Zoe Andrews
Card image Mike Lane
Tricky timings, difficult delineations, punitive payments... Mike Lane and Zoe Andrews (Slaughter and May) review the latest developments that matter.
11 October 2023
Diverted profits tax reform: is this the end of the diversion? starpremium
Card image Kara Heggs
Card image Alex Jupp
The proposed reforms to the diverted profits tax would, if implemented, take some of the venom out of DPT’s ‘sting’, write Alex Jupp and Kara Heggs (Skadden).
13 September 2023
Reviewing HMRC’s consultation on transfer pricing reform premium
Card image Bezhan Salehy
Card image Deep Shah
Bezhan Salehy and Deep Shah (Macfarlanes) review the government’s extensive package of proposals that touch most areas of the UK’s transfer pricing, permanent establishment and diverted profits tax legislation. 
27 July 2023
Getting closure in transfer pricing and DPT enquiries premium
Card image Tom Gilliver
Tom Gilliver (Slaughter and May) considers the procedural challenges that arise from the interaction between the transfer pricing and diverted profits tax rules.
3 March 2022
Tax and the City review for November 2021 premium
Card image Zoe Andrews
Card image Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) consider Autumn Budget/Finance Bill measures relevant to financial institutions and the latest on international tax reform.
10 November 2021
International business operating models: the tax issues premium
Card image Gavin Orpwood Louise Keegan Hannah McKenzie
Hannah McKenzie, Louise Keegan and Gavin Orpwood (PwC) examine the tax risks to international business operating models.
3 December 2020
Diverted profits investigations update premium
Card image Jack Prytherch
Jack Prytherch (Bird & Bird) discusses what HMRC will look for in an investigation and the steps MNEs can take to protect themselves.
30 October 2020
UK tax pitfalls of the foreign company premium
Card image Laura Hoyland
Card image Elizabeth Emerson
Laura Hoyland and Elizabeth Emerson (White & Case) explain the various bear-traps for a foreign company proposing to do business in the UK.
28 May 2020
EDITOR'S PICKstar
NEWSRSS Read all
NICs Bill published
19 November 2024
CASESRSS Read all
Generator Power Ltd v HMRC
20 November 2024
Syngenta Holdings Ltd v HMRC
13 November 2024
IN BRIEFRSS Read all
MOST READ Read all
Syngenta Holdings Ltd v HMRC
13 November 2024
Finance Bill 2025 published
13 November 2024
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