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Digital Service Tax

  Jun 20, 2022

Digital Service Tax

Q What is the context  ?

A Over the past four years, 137 countries have engaged intensively with the OECD to find a solution to the tax challenges arising from digitalisation. Like any international agreement, finding a middle ground has been difficult and a series of compromises have been made.

Q What makes it difficult to tax the digital economy?

Q What is  Equalisation levy and DST issue ?

Q What is Two-pillar approach and issues with its adoption ?

Q What can be the Way forward ? 

A As per Pillar One proposal, DSTs will be removed once the OECD approach is ratified in 2023. It is imperative therefore that countries assess the price of compromise.