#internationaltax Archives

TAX

Decoding the India – US Transitional Approach on 2% Equalization Levy

A transitional approach has been agreed by India and the US on the 2% Equalization Levy. The final terms are expected to be issued by 1 February 2022.

December 6, 2021

GOVERNMENT REGULATORY AND COMPLIANCE

OECD BEPS Framework: Recent Development

Read about the latest developments in the OECD / G20 negotiations and the newly formulated framework for taxing the digital economy.

October 20, 2021

Significant Economic Presence in India - Threshold - Fox Mandal

TAX

CBDT notifies thresholds for determining ‘Significant Economic Presence’ in India

Read about the implications of the CBDT notification that has prescribed the ‘revenue’ and ‘users’ threshold for the purpose of determining SEP.

May 11, 2021