Author: Radhakishan Rawal
Publisher: Bloomsbury Publishing
ISBN: 9390252032
Category : Business & Economics
Languages : en
Pages : 502
Book Description
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