TagData

Taxing Data under the Equalisation Levy: Taxpayers’ Challenges

[Akshara Rao is a final year B.A., LL.B. (Hons.) student at Jindal Global Law School, Sonipat] With the increasing dominance of the digital economy, countries and international organisations have highlighted the inefficiency of the current tax system in covering digital businesses, which are generating enormous profits from a jurisdiction without having any physical presence. Several countries...

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