 "digital tax, global tax deal")
In a move that could delay the implementation of a global tax deal, India and other developing countries under the G24 grouping have objected to the proposal of making sovereign commitments to not introduce any future digital services tax like equalisation levy. The developing countries are of the view that any commitment to not enact future measures should be in the nature of political commitments only.
“We should be conscious that any commitment beyond a political commitment will effectively constrain future law-making powers of sovereign jurisdictions. Setting such a high legal bar runs the risk of undermining the consensus solution that
