'Google tax' is a popular term used to refer to anti-avoidance provisions that have been passed in several jurisdictions dealing with profits or royalties that have been diverted to other jurisdictions with lower or nil rates. == Diverted profits tax == The UK and Australia measures took effect in advance of the Base erosion and profit shifting measures being considered at recent G20 summits.
'Google tax' is a popular term used to refer to anti-avoidance provisions that have been passed in several jurisdictions dealing with profits or royalties that have been diverted to other jurisdictions with lower or nil rates. == Diverted profits tax == The UK and Australia measures took effect in advance of the Base erosion and profit shifting measures being considered at recent G20 summits.
Source: Wikipedia "Google tax" · CC BY-SA 4.0
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