The Resource India prescribes thresholds for determination of a digital permanent establishment

India prescribes thresholds for determination of a digital permanent establishment

Label
India prescribes thresholds for determination of a digital permanent establishment
Title
India prescribes thresholds for determination of a digital permanent establishment
Creator
Subject
Language
eng
Summary
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
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 28 (2021), no. 6 ; p. 388-394
http://library.link/vocab/creatorName
  • Patel, V.T
  • Mahajan, A. (Amol)
  • Bangera, N
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • BEPS Project (OECD)
  • equalization tax
  • digital PE
  • significant economic presence
Label
India prescribes thresholds for determination of a digital permanent establishment
Instantiates
Publication
Label
India prescribes thresholds for determination of a digital permanent establishment
Publication

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