Evaluating an Alternative Approach to Taxing Digital Platforms in an International Context

Journal
Swain, S.; Tandon, S. (Suranjali)
India; International; OECD
Bulletin for International Taxation 2021 (Volume 75), No. 8
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the authors propose a novel way of taxing digital platforms internationally, based on India’s experience. The article explores a possible means to tax without changes to domestic tax law and treaties.