Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:HM_Revenue_and_Customs
|
| gptkbp:appliesTo |
multinational enterprises
1 April 2015 UK-related economic activity companies with artificial profit diversion |
| gptkbp:countryOfOrigin |
gptkb:United_Kingdom
|
| gptkbp:excludes |
small and medium-sized enterprises
|
| https://www.w3.org/2000/01/rdf-schema#label |
Diverted Profits Tax
|
| gptkbp:introducedIn |
2015
|
| gptkbp:legislature |
gptkb:Finance_Act_2015
|
| gptkbp:nickname |
gptkb:Google_Tax
|
| gptkbp:purpose |
prevent profit shifting
counteract tax avoidance |
| gptkbp:relatedTo |
corporation tax
|
| gptkbp:taxStatus |
25%
|
| gptkbp:threshold |
£10 million UK-related sales
|
| gptkbp:type |
international tax reform discussions
tax avoidance debate |
| gptkbp:bfsParent |
gptkb:Corporation_Tax
|
| gptkbp:bfsLayer |
7
|