This article assesses whether the new Diverted Profit Tax (DPT) introduced by the UK (and commonly known as "Google Tax") may be regarded or not as an implementation of the academic proposal for a "Destination Based Corporation Tax" (DBCT), and it tests the DPT against double tax treaties, against the OECD's BEPS Action Plan and against the EU's fundamental freedoms.
|Early online date||22 Apr 2015|
|Publication status||Published - 2015|
- Google tax
- destination based corporation tax
- tax residence