What UK Corporation Tax Act 2010 - Diverted Profits Tax, Transfer Pricing, and Hybrid Mismatch Rules requires
UK Corporation Tax Act 2010 and associated legislation impose 25% Diverted Profits Tax on profits diverted from the UK, require arm's-length transfer pricing on related-party transactions, and deny deductions for hybrid mismatch arrangements, with country-by-country reporting mandatory for groups with consolidated revenue above GBP 586 million.
Pillar: Tax & Transfer Pricing · Authority: HM Revenue and Customs · Version: 1.0.0 · Last updated:
Primary source: https://www.legislation.gov.uk/ukpga/2010/4/contents
SHA-256 integrity: 985cdaadc8877b30b602eff53f51b77cb4a4e6a7393a3153bb90d5cb1d5e368b
Primary Citations — 5 traced to source
- {"title":"Corporation Tax Act 2010","url":"https://www.legislation.gov.uk/ukpga/2010/4/contents","section":"Part 3 permanent establishment; Part 22 controlled foreign companies"}
- {"title":"Taxation (International and Other Provisions) Act 2010 - transfer pricing and hybrid mismatches","url":"https://www.legislation.gov.uk/ukpga/2010/8/contents","section":"Part 4 transfer pricing; Part 6A hybrid mismatches"}
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