What type of purpose is required for the Diverted Profits Tax rules to apply?

Name: What type of purpose is required for the Diverted Profits Tax rules to apply?
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Question

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The Diverted Profits Tax rules apply when the principal purpose, or one of the principal purposes, of an arrangement is to obtain a tax advantage. This means that the arrangement doesn't need to be solely or mainly for that purpose, but it must be a principal purpose.

What Type of Purpose Is Required for the Diverted Profits