Taxation on Digital Economy
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Significant Economy Presence SEP Concept,
Significant Economy Presence SEP Concept, E-commerce operator (foreign company) that is providing services to Indian people having presence outside india. Those Non resident / foreign company income liable to tax as business connection in India, they would choose article 7 DTAA benefits. but they have to pay Equalisation Levy (EL) 2%. Deduction of EL 6% have been discussed with connected to consequences for non allowability of expense. Also discussed income exemption u/s 10(50) with various examples in case have PE in India and NO PE in India for applicability of EL. Last video I have discussed in detail, refer one Digital economy taxation as per domes...
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در تاریخ 1402/09/24 منتشر شده
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