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INTM489585 | Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: contents

From HM Revenue & Customs · International Manual

Contents38 entries

  1. INTM489590Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: overview of Diverted Profits Tax
  2. INTM489595Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: section 80 - involvement of entities or transactions lacking economic substance - situation 1 - UK company
  3. INTM489600Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: transaction or series of transactions
  4. INTM489605Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: section 80 exceptions – excepted loan relationship outcome
  5. INTM489610Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: section 80 exceptions – small or medium sized enterprises (SMEs)
  6. INTM489615Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: application to partnerships
  7. INTM489620Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: section 81 - involvement of entities or transactions lacking economic substance - extension to foreign companies with a UK permanent establishment
  8. INTM489625Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: consequences of section 80 or 81 applying
  9. INTM489630Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: consequences of section 80 or 81 applying - section 82 - key definitions
  10. INTM489635Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: consequences of section 80 or 81 applying - section 83 - cases where no taxable diverted profits arise
  11. INTM489640Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: consequences of section 80 or 81 applying - section 84 - calculation by reference to the actual provision
  12. INTM489645Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: consequences of section 80 or 81 applying - section 85 - calculation by reference to the relevant alternative provision
  13. INTM489650Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: estimating profits for notices – section 80 or 81 cases
  14. INTM489655Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: section 86 - avoidance of a UK taxable presence – situation 3
  15. INTM489660Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: section 86 exceptions – independent agents, etc.
  16. INTM489665Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: section 86 exceptions – companies with limited UK related sales or expenses
  17. INTM489670Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: section 86 exceptions – SMEs
  18. INTM489675Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: section 86 – the mismatch condition
  19. INTM489680Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: section 86 – the tax avoidance condition
  20. INTM489685Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: section 86 – application to partnerships
  21. INTM489690Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: section 87 - exception for limited UK-related sales or expenses
  22. INTM489695Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: consequences of section 86 applying
  23. INTM489700Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: consequences of section 86 applying - section 88 - key definitions
  24. INTM489705Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: consequences of section 86 applying - section 89 - calculation of profits where only tax avoidance condition is met
  25. INTM489710Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: consequences of section 86 applying - section 90 - mismatch condition is met - calculation by reference to the actual provision
  26. INTM489715Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: consequences of section 86 applying - section 91 - mismatch condition is met - calculation by reference to the relevant alternative provision
  27. INTM489720Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: estimating profits for notices - section 86 cases
  28. INTM489725Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: the participation condition
  29. INTM489730Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: the participation condition A - financing arrangements
  30. INTM489735Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: the participation condition B - non-financing arrangements
  31. INTM489740Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: the effective tax mismatch outcome
  32. INTM489745Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: the effective tax mismatch outcome – reduction in the income of the first party
  33. INTM489750Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: the effective tax mismatch outcome – exempted payments
  34. INTM489755Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: the effective tax mismatch outcome – 80% payment test
  35. INTM489760Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: the effective tax mismatch outcome - quantifying the tax reduction
  36. INTM489765Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: the insufficient economic substance condition – overview
  37. INTM489770Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: the insufficient economic substance condition – detail
  38. INTM489775Diverted Profits Tax: application of Diverted Profits Tax: legislation – Finance Act 2015 – core provisions: partnerships