Report of the Committee on Taxation of E-Commerce

Last updated: 21 March 2016

Executive Summary The Committee on taxation of E-Commerce examined the tax issues arising from the new business models employed in the digital economy, in particular issues relating to tax nexus rules under existing law and tax treaties, characterization of payments made for services and faciliti

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Attached File : 40_15406_report_of_committee_on_taxation_of_e_commerce_feb_2016.pdf

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Category Income Tax   Report

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