Newly Proposed UN Article 12B: Income from Automated Digital Services

Newly Proposed UN Article 12B: Income from Automated Digital Services

Key Takeaways:

– Tax challenges due to Digitalisation and Actions initiated by OECD
– Scope of Article 12B
– Right of Taxation
– Specific Provisions for Non-applicability and Excess Payment
– Comparison with India’s Tax Provisions and OECD’s Action Plan I
– Way Forward

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