United Kingdom - The New “Google Tax”: The “Beginning of the End” for Tax Residence as a Connecting Factor for Tax Jurisdiction?
- United Kingdom
- L. Cerioni
- European Taxation, 2015 (Volume 55), No 5
- 22 April 2015
The author, in this article, analyses the recently announced UK diverted profit tax and the potential issues that may arise in connection with its introduction, comparing it to the destination-based corporate tax that is increasingly being proposed in the literature.