Business and Personal Taxation: Google's UK Tax Behavior

This report provides a critical analysis of Google's tax behavior within the UK context, focusing on business and personal taxation. It examines Google's strategies in relation to UK tax law and international tax regulations, highlighting the company's approach to corporation tax and its arguments for tax avoidance. The report delves into the legal and ethical implications of Google's practices, considering the role of Her Majesty Revenue and Customs (HMRC) and the application of UK tax law. It also explores the international aspects of tax regulation, comparing territorial and residential tax systems. Furthermore, the report discusses contemporary tax planning cases, professional ethics for tax accountants, and the importance of ethical values such as integrity, due care, and confidentiality. The conclusion emphasizes the significance of ethical compliance and adherence to tax laws for companies like Google to operate effectively in the current competitive environment.