Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:alsoKnownAs |
gptkb:Diverted_Profits_Tax
|
| gptkbp:appliesTo |
gptkb:Amazon
gptkb:Apple gptkb:Facebook gptkb:Google multinational corporations digital companies other large tech companies |
| gptkbp:appliesToProfits |
artificially diverted from the UK
|
| gptkbp:countryOfOrigin |
gptkb:United_Kingdom
|
| gptkbp:enforcedBy |
gptkb:HM_Revenue_&_Customs
|
| https://www.w3.org/2000/01/rdf-schema#label |
Google Tax
|
| gptkbp:introducedIn |
2015
|
| gptkbp:nickname |
Diverted Profits Tax (UK)
|
| gptkbp:purpose |
prevent tax avoidance
target profit shifting |
| gptkbp:rating |
25%
|
| gptkbp:relatedTo |
international tax law
OECD BEPS project digital services tax |
| gptkbp:bfsParent |
gptkb:Diverted_Profits_Tax
|
| gptkbp:bfsLayer |
8
|