Diverted Profits Tax: Growing Pains

Journal
Joseph, A.
Australia
International Transfer Pricing Journal 2018 (Volume 25), No. 6
PriceUSD 45

Since its introduction in 2017, Diverted Profits Tax has caused apprehension and confusion. The rush to step ahead of the OECD’s BEPS initiatives and impose this tax will continue to stir debate for some time to come.