Download This PaperRuminating over Equalisation Levies
3 Pages Posted: 10 Jun 2019
Date Written: May 23, 2019
Abstract
This short paper explains the reasons and modalities of equalisation levies in the context of the digitalisation of the economy, and examines whether they would be covered by OECD-patterned tax treaties.
Keywords: Digital Economy, Equalisation Levy, India, Tax, Tax Treaties, Digitalisation, BEPS, OECD
Suggested Citation: Suggested Citation
Janssen-Sanghavi, Dhruv, Ruminating over Equalisation Levies (May 23, 2019). Available at SSRN: https://ssrn.com/abstract=3393402 or http://dx.doi.org/10.2139/ssrn.3393402