Ruminating over Equalisation Levies
3 Pages Posted: 10 Jun 2019
Date Written: May 23, 2019
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
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