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In this video we will talk about Introduction, BEPS Action plan 1 addressing the challenges of the digital Economy & OECD Recommendation.
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elite gurukul
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digital economy
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direct tax laws and international taxation
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TimeStamp :-
✦ 00:00 - Intro
✦ 00:15 - Introduction to Equalization Levy and its need in international taxation.
✦ 02:13 - Introduction to Equalization Levy in India
✦ 03:56 - Equalization Levy addresses tax challenges of digital economy.
✦ 05:36 - Introduction to Equalization Levy for nonresident organizations in India.
✦ 07:17 - Constitutional provisions of income tax law
✦ 09:03 - Equalization Levy imposed on non-resident e-commerce operators under Finance Act 2020.
✦ 10:42 - India is the first nation to adopt the BEPS plan addressing digital economy challenges.
✦ 12:23 - Imposition of Equalization Levy on digital transactions
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