How the Concept of Significant Economic Presence Applies in Indian Taxation
Topic :Quiz of how the concept significant Economic presence applies in Indian Taxation
Section : All Section
Location : All over World
Date of
Publication : 22/12/2023
Scaned copy :Yes
Number of
pages :01
Compassable
text :No
password
protected :No
Link Download:Available
Copy Text :Yes
Printin Enable :Yes
Quality of topic:High
Topic size
reduced :No
Cost of Topic :No
Save Tree and Save Soil
India was the first nation to impose a 6 percent equalisation fee on digital advertising and related services in 2016. The policy was later extended to encompass online products and services sales in 2020. After changing domestic law, provisions for Significant Economic Presence (SEP) were also considered and introduced in 2018. The current SEP rules take effect in FY 2021–2022. We examine SEP provisions, make analogies to the equalisation levy, and talk about stakeholder concerns in this conversation.
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