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What you need to know: diverted profits tax – part 1

In the first of a three part series on the diverted profits tax (DPT), Mark Cawthron LLB CTA, tax writer at Croner-I considers whether it has acted as a deterrent to multinationals attempting to mitigate their tax bills and compliance issues

The diverted profits tax (DPT) is four years old! Introduced from 1 April 2015, the stated objective was to ‘change behaviour’ by multinational groups that seek to minimise their tax liabilities ‘through the use of contrived arrangements’.

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