Digital Economy And Its Impact On Indian Taxation Digital India
While in Indian the economy is getting digitally revolutionized, taxation becomes an important aspect for the growth.In fact, how to tax the digital economy is one of the difficult questions to be tackled by the economies of various countries including India. Issues faced by India The typical direct tax issues relating to ecommerce were difficult in characterizing the nature of payment and establishing a nexus or link between a taxable transaction, activity and a taxing jurisdiction, the difficulty of locating the transaction, activity and identifying the taxpayer for income tax purposes....