✔️ Digital Economy – Broad Direct Tax Challenges
✔️ Addressing the tax challenges arising from the digitalisation of the economy
✔️ G20/OECD BEPS AP 1 – Probable Solutions
✔️ India – Addressing digital economy tax challenges
✔️ Committee Report – Payments to be covered under Equalisation Levy (EL)
✔️ EL in India - Addressing tax challenges of digitalisation of the economy
✔️ EL on Specified Services (EL 1.0) – Illustration
✔️ EL – Compliances
✔️ ECO Supply or Services (EL 2.0) – Illustration
✔️ EL on e-commerce supply or services (EL 2.0)
✔️ TDS on e-commerce transactions w.e.f. 01 Oct 2020
✔️ US retaliation and status on EL 2.0
✔️ Two-Pillar Solution
✔️ Case Studies