Taxation of digital economy: An Indian perspective

MK Singh - Intertax, 2017 - kluwerlawonline.com
… of digital economy and the problems so faced by the taxation … the Indian government will
be examined keeping in mind the observations of the Report of the Committee on Taxation of E-…

Taxing the Digital Economy through Significant Economic Presence

CB Thajaswini, HM Shambhavee - Supremo Amicus, 2021 - HeinOnline
tax evasion and double non taxation. BEPS Action Plan 1 deals with addressing challenges
presented by taxation of Digital Economy. … by taxation of digital economy. These Options are: …

Digital Economy and Indian Taxation Law-An Analysis

A Ghose, M Dalal - Vision: Journal of Indian Taxation, 2023 - indianjournals.com
taxes on the companies operating in the digital economy from the global perspective followed
by the implementation of it in the Indian … way forward for India with respect to taxing these …

National measures on taxing the digital economy

V Grondona, AM Chowdhary, D Uribe - 2020 - econstor.eu
… This research paper highlights the direct tax … to tax the digital economy: (1) digital service
taxes; (2) nexus rules based on significant economic presence ;(3) withholding tax on digital

[PDF][PDF] TAXING THE DIGITAL ECONOMY: A WAY FORWARD

R Sood - Bennett Journal of Legal Studies, 2023 - bennett.edu.in
digital taxation. In this research paper the avenues related to taxation of the “digital economy
have been illustrated by explaining what the digital economy is and how domestic Indian

Taxation of the Digital Economy: The Challenges of Distinguishing Business Income from Royalty

AMS Pinkney - QMLJ, 2019 - HeinOnline
… of the digital economy challenge the current tax system, … major part of the tax challenges
of the digital economy relate to … specifically for transactions of digital business models. This …

Which 'Source Taxation'for the Digital Economy?

A Turina - Intertax, 2018 - kluwerlawonline.com
digital economy is increasingly becoming the economy itself. … fence the digital economy
from the rest of the economy for tax … the economy at large which raises some unique tax policy …

International taxation in the digital economy: challenge accepted?

M Olbert, C Spengel - World Tax J., 2017 - HeinOnline
… the new paradigm in international taxation, this review reveals that the understanding of the
digital economy and corresponding reform proposals for taxation are premature. The authors …

[PDF][PDF] The Role of International Collaboration in Digital Services and Tax Compliance in India

M Subramanian - Taxation in the Digital Economy, 2022 - library.oapen.org
… of digital tax, tax administration, and tax enforcement in India. The research approach is …
collaboration on digital services and tax compliance in India’s digital economy. The policy …

[PDF][PDF] Taxing the Digital Economy through Significant Economic Presence

T CB, S HM - supremoamicus.org
tax evasion and double non taxation. BEPS Action Plan 1 deals with addressing challenges
presented by taxation of Digital Economy. … by taxation of digital economy. These Options are: …