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The Institute of Chartered Accountants of India (ICAI) has released a comprehensive publication titled "Taxation of Digital Economy - A Study", analysing the evolving tax challenges posed by rapidly expanding digital business models. The study examines how the growth of digital platforms, e-commerce, cloud services, and data-driven businesses has significantly transformed traditional taxation principles. It highlights the difficulty faced by tax authorities worldwide in determining tax nexus, p
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FAQ :
The study focuses on the evolving tax challenges posed by the rapidly expanding digital economy and its impact on traditional taxation principles.
The study examines digital platforms, e-commerce, cloud services, and data-driven businesses.
Tax authorities face difficulties in determining tax nexus, profit allocation, and jurisdiction when companies operate digitally without a physical presence.
The publication discusses international initiatives like evolving global tax reforms, digital taxation models, equalisation levies, digital services taxes, and proposals under global tax coordination frameworks.
The study aims to provide tax professionals, policymakers, and researchers with a structured understanding of digital taxation challenges and potential solutions.
Coordinated international policies are increasingly needed to address tax avoidance risks and maintain equitable taxation systems as digitalisation reshapes the global economy.
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