The Resource India prescribes thresholds for determination of a digital permanent establishment
India prescribes thresholds for determination of a digital permanent establishment
Resource Information
The item India prescribes thresholds for determination of a digital permanent establishment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item India prescribes thresholds for determination of a digital permanent establishment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- India prescribes thresholds for determination of a digital permanent establishment
- Title
- India prescribes thresholds for determination of a digital permanent establishment
- 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
- Label
- India prescribes thresholds for determination of a digital permanent establishment
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/India-prescribes-thresholds-for-determination-of/VFBNfCYtdBY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/India-prescribes-thresholds-for-determination-of/VFBNfCYtdBY/">India prescribes thresholds for determination of a digital permanent establishment</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
