Key features
· Indian approach to tax digital economy
· TDS on Platform sellers (section 194-O)
· Equalisation Levy
· Amendment to tax residency provisions
· Significant Economic Presence (Explanation 2A)
· Taxation of Advertisement and data (Explanation 3A)
· APA/SHR framework for attribution of profits
· Amendment to section 90
· Synthesised Text of tax treaties
· Triangular cases
| Published | 15 May 2020 |
|---|---|
| Format | Ebook (Epub & Mobi) |
| Edition | 1st |
| Extent | 458 |
| ISBN | 9789390176120 |
| Imprint | Bloomsbury India |
| Publisher | Bloomsbury Publishing |
