New-Age Economy Taxation: An Overview of Taxation of Digital Businesses

About the Book
Analyses the complexities of taxing digital business transactions

Focuses on the introduction of Digital Services Taxes (DST) to ensure fair taxation for foreign corporations operating within different market jurisdictions.

Explores unilateral tax measures adopted globally, with a spotlight on India.

Covers taxation of digital goods, services, and online advertising.

Examines the OECD’s Two-Pillar approach, addressing the allocation of taxing rights and establishing a global minimum corporate tax rate.

Advocates the inclusion of digital transactions in the tax net to level the playing field for businesses.