{"id":32779,"date":"2016-03-16T21:18:38","date_gmt":"2016-03-16T21:18:38","guid":{"rendered":"http:\/\/www.taxresearch.org.uk\/Blog\/?p=32779"},"modified":"2016-03-16T21:18:38","modified_gmt":"2016-03-16T21:18:38","slug":"it-looks-like-osborne-has-admitted-the-google-tax-has-failed-so-now-we-have-mark-two","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2016\/03\/16\/it-looks-like-osborne-has-admitted-the-google-tax-has-failed-so-now-we-have-mark-two\/","title":{"rendered":"It looks like Osborne has admitted the Google tax has failed. So now we have mark two"},"content":{"rendered":"<p>This<a href=\"https:\/\/www.gov.uk\/government\/uploads\/system\/uploads\/attachment_data\/file\/508193\/HMT_Budget_2016_Web_Accessible.pdf\" target=\"_blank\"> is from the Budget report<\/a>:<a href=\"http:\/\/www.taxresearch.org.uk\/Blog\/2016\/03\/16\/it-looks-like-osborne-has-admitted-the-google-tax-has-failed-so-now-we-have-mark-two\/screen-shot-2016-03-14-at-15-45-42\/\" rel=\"attachment wp-att-32780\"><br \/>\n<\/a> <a href=\"http:\/\/www.taxresearch.org.uk\/Blog\/2016\/03\/16\/it-looks-like-osborne-has-admitted-the-google-tax-has-failed-so-now-we-have-mark-two\/screen-shot-2016-03-16-at-21-07-01\/\" rel=\"attachment wp-att-32781\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-32781\" src=\"http:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2016\/03\/Screen-Shot-2016-03-16-at-21.07.01-550x189.png\" alt=\"Screen Shot 2016-03-16 at 21.07.01\" width=\"550\" height=\"189\" srcset=\"https:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2016\/03\/Screen-Shot-2016-03-16-at-21.07.01-550x189.png 550w, https:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2016\/03\/Screen-Shot-2016-03-16-at-21.07.01-300x103.png 300w, https:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2016\/03\/Screen-Shot-2016-03-16-at-21.07.01-800x275.png 800w, https:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2016\/03\/Screen-Shot-2016-03-16-at-21.07.01-200x69.png 200w, https:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2016\/03\/Screen-Shot-2016-03-16-at-21.07.01.png 1252w\" sizes=\"auto, (max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>This is going to be fun.<\/p>\n<p>For example, what's a low or no tax jurisdiction? The UK is going to create a tax haven list at last. Listen to the howls arising from St Helier, St Peter Port and Douglas, for a start.<\/p>\n<p>And then note this will 'look through' intermediaries. Could 'Double Irish' and 'Dutch sandwiches' be in line for UK attention? That's going to be popular in Dublin and Amsterdam.<\/p>\n<p>And in that case is this an admission that the Google or Diverted Profits Tax was an over complicated tool for something that could be done a lot more simply? Especially when, I note, the phrase 'apply this to to all payments connected with the activities of a business liable for tax in the UK'. Could this just be a statement of intent to apply the withholding to payments made by sales agents even if they do not settler a royalty? If so, this will be fun.<\/p>\n<p>And, as a final note, why has it taken so long for the tax justice movement to be listened to on withholding when we have suggested it for so long?<\/p>\n<p>I awaiting the wails not just offshore but all the way back to the States on this one.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This is from the Budget report: This is going to be fun. For example, what&#8217;s a low or no tax jurisdiction? The UK is going<br \/><a class=\"moretag\" href=\"https:\/\/www.taxresearch.org.uk\/Blog\/2016\/03\/16\/it-looks-like-osborne-has-admitted-the-google-tax-has-failed-so-now-we-have-mark-two\/\"><em> Read the full article&#8230;<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-32779","post","type-post","status-publish","format-standard","hentry","category-tax-avoidance"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/32779","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=32779"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/32779\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=32779"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=32779"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=32779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}