Patel, Vispi T.
India prescribes thresholds for determination of a digital permanent establishment electrónico / Vispi T. Patel, Amol S. Mahajan and Nilesh Bangera .-- , 2021
Disponible únicamente el formato electrónico.
Resumen.
This article discusses the taxing methodology of the digital economy as recommended in the OECD BEPS Project and India’s adoption of it. Further, the article evaluates the provision that has been introduced into India’s Income Tax Act, 1961 with respect to a “significant economic presence” and the determination of a digital permanent establishment.
ECONOMÍA DIGITAL
FISCALIDAD INTERNACIONAL
ESTABLECIMIENTO PERMANENTE
INDIA
Mahajan, Amol S.
Bangera, Nilesh
International Transfer Pricing Journal 1385-3074v. 28, n. 6, 2021
India prescribes thresholds for determination of a digital permanent establishment electrónico / Vispi T. Patel, Amol S. Mahajan and Nilesh Bangera .-- , 2021
Disponible únicamente el formato electrónico.
Resumen.
This article discusses the taxing methodology of the digital economy as recommended in the OECD BEPS Project and India’s adoption of it. Further, the article evaluates the provision that has been introduced into India’s Income Tax Act, 1961 with respect to a “significant economic presence” and the determination of a digital permanent establishment.
ECONOMÍA DIGITAL
FISCALIDAD INTERNACIONAL
ESTABLECIMIENTO PERMANENTE
INDIA
Mahajan, Amol S.
Bangera, Nilesh
International Transfer Pricing Journal 1385-3074v. 28, n. 6, 2021