1-8 of 8 results for answeredby:"Baroness Neville-Rolfe"
Librarians' tools
- Search time
- 0.216 seconds
- Solr query time
- 0.003 seconds
- Search query
- answeredby:"Baroness Neville-Rolfe"
- We searched for
- answeringMember_ses:397518 OR answeringDept_ses:397518 OR askedToReplyAuthor_ses:397518
Type
House
Session
Year
Department
Member
Primary member
More
Answering member
Legislative stage
Legislation
Subject
Publisher
To ask Her Majesty’s Government what was (1) the weighted average interest rate for intra-group loans under Advance Thin Capitalisation Agreements (ATCAs), and (2) the average level of taxable profits to which ATCA-related tax relief applied, in each year since 2010.
To ask Her Majesty’s Government what was (1) the weighted average interest rate for intra-group loans under Advance Thin Capitalisation Agreements (ATCAs), and (2) the average level of taxable profits to which ATCA-related tax relief applied, in each year since 2010.
HM Revenue and Customs does not hold this information in a form which allows it to be provided without incurring disproportionate cost.
To ask Her Majesty’s Government what was the total volume of intra-group loans (1) for which Advance Thin Capitalisation Agreements (ATCAs) applied, and (2) in relation to which new ATCAs came into force, in each year since 2010.
To ask Her Majesty’s Government what was the total volume of intra-group loans (1) for which Advance Thin Capitalisation Agreements (ATCAs) applied, and (2) in relation to which new ATCAs came into force, in each year since 2010.
HM Revenue and Customs does not hold this information in a form which allows it to be provided without incurring disproportionate cost.
To ask Her Majesty’s Government whether they have discontinued the publication of annual Transfer Pricing statistics; and if so, why.
To ask Her Majesty’s Government whether they have discontinued the publication of annual Transfer Pricing statistics; and if so, why.
HM Revenue and Customs has not discontinued the publication of these statistics. The Department intends to publish the transfer pricing statistics shortly.
To ask Her Majesty’s Government how many Advance Thin Capitalisation Agreements (1) were agreed, and (2) were in force, in (a) 2014–15, and (b) 2015–16.
To ask Her Majesty’s Government how many Advance Thin Capitalisation Agreements (1) were agreed, and (2) were in force, in (a) 2014–15, and (b) 2015–16.
HM Revenue and Customs (HMRC) intends to publish Advanced Thin Capitalisation Agreement statistics in due course as part of a wider publication of data relating to HMRC’s work on collecting tax owed to the UK.
To ask Her Majesty’s Government how long it took to agree 50 per cent of Advance Thin Capitalisation Agreements in (1) 2014–15, and (2) 2015–16.
To ask Her Majesty’s Government how long it took to agree 50 per cent of Advance Thin Capitalisation Agreements in (1) 2014–15, and (2) 2015–16.
HM Revenue and Customs (HMRC) intends to publish Advanced Thin Capitalisation Agreement statistics in due course as part of a wider publication of data relating to HMRC’s work on collecting tax owed to the UK.
To ask Her Majesty’s Government what was the average time to reach an Advance Thin Capitalisation Agreement in (1) 2014–15, and (2) 2015–16.
To ask Her Majesty’s Government what was the average time to reach an Advance Thin Capitalisation Agreement in (1) 2014–15, and (2) 2015–16.
HM Revenue and Customs (HMRC) intends to publish Advanced Thin Capitalisation Agreement statistics in due course as part of a wider publication of data relating to HMRC’s work on collecting tax owed to the UK.
To ask Her Majesty’s Government, further to the answer by Baroness Neville-Rolfe on 18 January (HL Deb, col 212), and in the light of paragraph 17(7) of Schedule 19 to the Finance Act 2016 which provides for the Treasury to make regulations requiring group tax strategies to include a country-by-country...
To ask Her Majesty’s Government, further to the answer by Baroness Neville-Rolfe on 18 January (HL Deb, col 212), and in the light of paragraph 17(7) of Schedule 19 to the Finance Act 2016 which provides for the Treasury to make regulations requiring group tax strategies to include a country-by-country...
The Government believes that profits should be taxed where economic activities are performed. The UK has introduced the OECD model of country-by-country reporting. This will provide a clear overall picture of the global position on profit and tax of multinational groups to tax authorities, enabling them to make more informed assessments of where risks lie.
The Government has set out its objective for a comprehensive and effective model of public country-by-country reporting that is agreed on a multilateral basis, to improve transparency over businesses’ tax affairs and build public trust in the tax system. The UK will continue to work with international partners with a view to delivering on that objective. This includes our continued participation in the discussions on the European Commission’s proposal.
To ask Her Majesty’s Government what further steps they intend to take to stop aggressive tax avoidance schemes by individuals and companies.
To ask Her Majesty’s Government what further steps they intend to take to stop aggressive tax avoidance schemes by individuals and companies.
My Lords, during this Parliament we have announced that we will legislate for over 30 measures to tackle avoidance, evasion and aggressive tax planning. This includes a package of changes that close down avenues for tax avoidance by multinationals. We have also announced a new penalty for the enablers of tax avoidance that targets all those in the supply chain of tax avoidance arrangements.