New-Age Economy Taxation: An Overview of Taxation of Digital Businesses by CA Pushpendra Dixit – Edition 2024

Description

• Analyses the complexities of taxing digital business transactions
• Focuses on the introduction of Digital Services Taxes (DST) to ensure fair taxation for foreign corporations operating within different market jurisdictions.
• Explores unilateral tax measures adopted globally, with a spotlight on India.
• Covers taxation of digital goods, services, and online advertising.
• Examines the OECD’s Two-Pillar approach, addressing the allocation of taxing rights and establishing a global minimum corporate tax rate.
• Advocates the inclusion of digital transactions in the tax net to level the playing field for businesses