The concepts of taxation, essentially important to any governmental set-up, have been
modified over time to suit the rapid changes in the economic system. One such example …

A rapid increase in the digitalization of businesses and technology overall the country leads
the tax authorities to overlook the way to regulate compliance of tax rules by the taxpayers …

The principle intention of this study is to diagnose the possible impact of digital taxation on
the economic factors like, investment, consumption and export related facts. For this purpose …

Sažetak This paper addresses the challenges of taxing the digital economy and offers
potential solutions towards aligning the digital economy by redefining the tax rules …

Asia is a considerable market for digital goods and services. In 2019, more than half of the
Asian population accessed the internet (Internet World Stats 2019), and the internet …

Advancements in digital, information, and communication technologies are transforming
traditional economies, business organizations, and the lives of people around the world …

In the recent budget session for the financial year 2022-2023 there was a 30% tax imposed
on virtual digital assets by the Parliament. On the international front the UK and France …

Abstract In October 2020, the OECD Secretariat published the'Report on Pillar One
Blueprint'approved by the Inclusive Framework on BEPS as a result of the work on the tax …

The digital economy has been defined as" a broad range of economic activities that include
using digitised information and knowledge as the key factor of production, modern …

The online retail market in India is relatively new and still adapting to the global business
environment. Also, conventional tax regime was neither able to cover all e-commerce …