About New-Age Economy Taxation: An Overview of Taxation of Digital Businesses
- Analyses the complexities of taxing digital business transactions
- Focuses on the introduction of Digital Services Taxes (DST) to ensure fair taxation for foreign corporations operating within different market jurisdictions.
- Explores unilateral tax measures adopted globally, with a spotlight on India.
- Covers taxation of digital goods, services, and online advertising.
- Examines the OECD’s Two-Pillar approach, addressing the allocation of taxing rights and establishing a global minimum corporate tax rate.
- Advocates the inclusion of digital transactions in the tax net to level the playing field for businesses
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