Robuta

https://www.accaglobal.com/crsh/en/member/discover/cpd-articles/taxation/mcqs/big-techmcq.html
The diverted profits tax has existed for more than two years, but has it achieved what it was created to do or is it just being used to boost Treasury coffers...
big techsectorfeel
https://www.pinsentmasons.com/out-law/news/new-uk-diverted-profits-tax-on-multinationals-will-raise-very-little-tax-says-expert
A new UK tax on the 'diverted profits' of multinationals operating in the UK "is probably not needed, will be hard to apply and will raise little money"...
diverted profits taxnewukmultinationalsraise