Digital corporations can operate in a market without a physical presence. The current basis for taxing in a particular jurisdiction is a notion of a fixed place of business. In light of this, examine the challenges in taxing the digital companies and how India is dealing with such a challenge? 10 marks - Civilsdaily

Digital corporations can operate in a market without a physical presence. The current basis for taxing in a particular jurisdiction is a notion of a fixed place of business. In light of this, examine the challenges in taxing the digital companies and how India is dealing with such a challenge? 10 marks

Mentor’s comment- https://indianexpress.com/article/opinion/columns/digital-companies-cyber-tax-g20-countries-7154883/ In the intro, briefly mention the equalisation levy implemented by India. In the body, mention the issue … Continue reading Digital corporations can operate in a market without a physical presence. The current basis for taxing in a particular jurisdiction is a notion of a fixed place of business. In light of this, examine the challenges in taxing the digital companies and how India is dealing with such a challenge? 10 marks