Ruminating over Equalisation Levies

3 Pages Posted: 10 Jun 2019

See all articles by Dhruv Sanghavi

Dhruv Sanghavi

Maastricht University, Faculty of Law

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

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

Dhruv Sanghavi (Contact Author)

Maastricht University, Faculty of Law ( email )

P.O. Box 616
Maastricht, 6200
Netherlands

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