Taxation of Digital Economy in India: Issues & Challenges

81 Pages Posted: 28 Jul 2019

Date Written: July 23, 2019


Our tax regime has been formulated with the idea that entity which is to be taxed will have some tangible presence in the source state but, with the advancement of technology it has made it possible to conduct business digitally i.e. without having any physical presence in the source state. Thus, in this context it has become important to see whether our Income Tax Act 1961 is updated enough or not, to effectively bring digital transactions into tax net without adding confusion to the existing functioning of direct tax regime.

Keywords: Digital Economy, PE(permanent Establishment), Online transaction, Internet, GAAR, DTAA,POEM, Special Economic Presence(SEP)

Suggested Citation

Jha, Vijay Shekhar, Taxation of Digital Economy in India: Issues & Challenges (July 23, 2019). Available at SSRN: or

Vijay Shekhar Jha (Contact Author)

Independent ( email )

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