INTM489585 - Diverted Profits Tax: application of Diverted Profits Tax: legislation 바카라 사이트“ Finance Act 2015 바카라 사이트“ core provisions: contents

  1. INTM489590
    Overview of Diverted Profits Tax
  2. INTM489595
    Section 80 - involvement of entities or transactions lacking economic substance - situation 1 - UK company
  3. INTM489600
    Transaction or series of transactions
  4. INTM489605
    Section 80 exceptions 바카라 사이트“ excepted loan relationship outcome
  5. INTM489610
    Section 80 exceptions 바카라 사이트“ small or medium sized enterprises (SMEs)
  6. INTM489615
    Application to partnerships
  7. INTM489620
    Section 81 - involvement of entities or transactions lacking economic substance - extension to foreign companies with a UK permanent establishment
  8. INTM489625
    Consequences of section 80 or 81 applying
  9. INTM489630
    Consequences of section 80 or 81 applying - section 82 - key definitions
  10. INTM489635
    Consequences of section 80 or 81 applying - section 83 - cases where no taxable diverted profits arise
  11. INTM489640
    Consequences of section 80 or 81 applying - section 84 - calculation by reference to the actual provision
  12. INTM489645
    Consequences of section 80 or 81 applying - section 85 - calculation by reference to the relevant alternative provision
  13. INTM489650
    Estimating profits for notices 바카라 사이트“ section 80 or 81 cases
  14. INTM489655
    Section 86 - avoidance of a UK taxable presence 바카라 사이트“ situation 3
  15. INTM489660
    Section 86 exceptions 바카라 사이트“ independent agents, etc.
  16. INTM489665
    Section 86 exceptions 바카라 사이트“ companies with limited UK related sales or expenses
  17. INTM489670
    Section 86 exceptions 바카라 사이트“ SMEs
  18. INTM489675
    Section 86 바카라 사이트“ the mismatch condition
  19. INTM489680
    Section 86 바카라 사이트“ the tax avoidance condition
  20. INTM489685
    Section 86 바카라 사이트“ application to partnerships
  21. INTM489690
    Section 87 - exception for limited UK-related sales or expenses
  22. INTM489695
    Consequences of section 86 applying
  23. INTM489700
    Consequences of section 86 applying - section 88 - key definitions
  24. INTM489705
    Consequences of section 86 applying - section 89 - calculation of profits where only tax avoidance condition is met
  25. INTM489710
    Consequences of section 86 applying - section 90 - mismatch condition is met - calculation by reference to the actual provision
  26. INTM489715
    Consequences of section 86 applying - section 91 - mismatch condition is met - calculation by reference to the relevant alternative provision
  27. INTM489720
    Estimating profits for notices - section 86 cases
  28. INTM489725
    The participation condition
  29. INTM489730
    The participation condition A - financing arrangements
  30. INTM489735
    The participation condition B - non-financing arrangements
  31. INTM489740
    The effective tax mismatch outcome
  32. INTM489745
    The effective tax mismatch outcome 바카라 사이트“ reduction in the income of the first party
  33. INTM489750
    The effective tax mismatch outcome 바카라 사이트“ exempted payments
  34. INTM489755
    The effective tax mismatch outcome 바카라 사이트“ 80% payment test
  35. INTM489760
    The effective tax mismatch outcome - quantifying the tax reduction
  36. INTM489765
    The insufficient economic substance condition 바카라 사이트“ overview
  37. INTM489770
    The insufficient economic substance condition 바카라 사이트“ detail
  38. INTM489775
    Partnerships