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
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
