K R Sekar's Digital Economy and Direct Taxation

With varying and at times competing domestic and international priorities, the role of OECD becomes crucial in bringing about a consensus-based solution to address the challenges of taxing the digital economy. In this context, the book discusses the Unified Approach proposed by the OECD. The author also examines in detail the Equalisation Levy introduced by India in 2016 on digital transactions, and its implementation through the years along with the recent expansion of its scope in 2020. Precedential developments are covered in the book through a selection of Indian and International Rulings where tenuous questions relating to the taxation of the digital economy have been delved into. The book is intended to serve as a summary and analysis of the challenges faced in the implementation of the proposals relating to the taxation of the digital economy.