The Resource The new "Google Tax" : the "beginning of the end" for tax residence as a connecting factor for tax jurisdiction?

The new "Google Tax" : the "beginning of the end" for tax residence as a connecting factor for tax jurisdiction?

Label
The new "Google Tax" : the "beginning of the end" for tax residence as a connecting factor for tax jurisdiction?
Title
The new "Google Tax" : the "beginning of the end" for tax residence as a connecting factor for tax jurisdiction?
Creator
Subject
Language
eng
Summary
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
Citation source
In: European taxation. - Amsterdam. - Vol. 55 (2015),
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • residence
  • profits tax
Label
The new "Google Tax" : the "beginning of the end" for tax residence as a connecting factor for tax jurisdiction?
Instantiates
Publication
Label
The new "Google Tax" : the "beginning of the end" for tax residence as a connecting factor for tax jurisdiction?
Publication

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