[polshaw]

Google doesn't sell searches, it sells advertising. They do much of that sales process for UK advertisers (effectively all of it according to one whistle-blower) in the UK, and 'close' them (and declare them) in Ireland.

Nobody is suggesting double taxation, but google does a substantial amount of (profitable) business in the UK, and (at least morally) that portion should be taxed in the UK.

[rayiner]

But that's doesn't make things any clearer. Google might do the sales process in the UK, but how much should that count when the ads are shown internationally and the platform that brings in the eyeballs is developed outside the UK? Clearly they should pay some taxes in the UK, but how to divvy it up? And how to achieve that process when there is nobody with overarching jurisdiction over the whole entity?