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Newly Proposed UN Article 12B: Income from Automated Digital Services
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Newly Proposed UN Article 12B: Income from Automated Digital Services
SEBI (LODR) – Obligations on listing of specified securities / NCDs / NCRPS / IDRs
August 12, 2020
RBI’s 21st Financial Stability Report – Part 2
August 17, 2020
Newly Proposed UN Article 12B: Income from Automated Digital Services
August 14, 2020
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Key Takeaways:
Tax challenges due to Digitalisation and Actions initiated by OECD
Scope of Article 12B
Right of Taxation
Specific Provisions for Non-applicability and Excess Payment
Comparison with India’s Tax Provisions and OECD’s Action Plan I
Way Forward
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