Google tax  

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Train wreck at Montparnasse (October 22, 1895) by Studio Lévy and Sons.
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Train wreck at Montparnasse (October 22, 1895) by Studio Lévy and Sons.

'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.

See also




Unless indicated otherwise, the text in this article is either based on Wikipedia article "Google tax" or another language Wikipedia page thereof used under the terms of the GNU Free Documentation License; or on original research by Jahsonic and friends. See Art and Popular Culture's copyright notice.

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