India prescribes thresholds for determination of a digital permanent establishment electrónico Vispi T. Patel, Amol S. Mahajan and Nilesh Bangera
By: Patel, Vispi T
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Contributor(s): Mahajan, Amol S | Bangera, Nilesh.
Material type: 
ArticlePublisher: 2021Subject(s): ECONOMÍA DIGITAL | FISCALIDAD INTERNACIONAL | ESTABLECIMIENTO PERMANENTE | INDIA
In:
International Transfer Pricing Journal v. 28, n. 6, 2021Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2021/6-7 (Browse shelf) | Available | ITPJ/2021/6-7 |
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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.
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