The New “Google Tax”: The “Beginning of the End” for Tax Residence as a Connecting Factor for Tax Jurisdiction?

Journal
Cerioni, L.
United Kingdom
European Taxation 2015 (Volume 55), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.