Digital Tax

Google tax mop-up slips for first time to Rs 3,864 crore since inception

Uncertainty over OECD's global tax deal affects collection in FY23

India won't make sovereign commitment on future digital services tax

May delay implementation of global tax deal

Taxing digital companies: UN tax panel working on new set of rules

Discusses adopting multilateral approach in tax treaties for faster solution

Digital tax for US companies to stay until OECD pact comes into force

US to withdraw threat of retaliatory trade action

Top headlines: Amazon seeks pause on CCI review, India Inc's profit booms

Tighter rules likely for social media firms, may supersede IT laws; Digital tax for US companies to stay until OECD pact comes into force. More on today's top headlines

Will India gain by withdrawing equalisation levy in exchange for OECD deal?

There is little consensus among experts on whether or not the deal will bring in more revenues to India than the equalisation levy

OECD deal to rev up digitisation, says FM Nirmala Sitharaman

In meet with US CEOs, Sitharaman says India offers a spectrum of opportunities to businesses

Taxing multinationals

Govt must protect revenues under the new tax deal

India awaits finality on taxing global MNCs before removing 'Google Tax'

OECD agreement to be deliberated by finance ministers of G20 nations on Wednesday

India may withdraw equalisation levy if global min tax deal comes through

India may have to withdraw digital services tax or the equalisation levy and give a commitment not to introduce such measures in the future if the global minimum tax deal comes through

Global tax deal seeks to end havens, criticized for 'no teeth'

The 15% floor agreed to is, however, well below a corporate tax rate which averages around 23.5% in industrialised countries.

Google, Facebook and Netflix to pay a minimum global tax at 15%

India introduced equalisation levy for digital advertising services in 2016 at the rate of 6 per cent

Study bats for OECD multilateral approach to tax digital services

Paper by Shardul Amarchand Mangaldas and Jindal Global Law School opposes digital service tax, currently imposed by individual countries, such as equalisation levy by India

Developing nations to gain 1% corp tax from digital tax deal: top OECD exec

In a Q&A, Pascal Saint-Amans, director at Centre for Tax Policy and Administration, OECD says global digital tax and digital service tax by individual countries can't co-exist

India, other G24 nations call for gradual withdrawal of 'Google tax'

The G24 now pressed for a gradual removal of unilateral measures, simultaneous to revenue gains from the implementation of Pillar 1

Digital taxation: How a consensus-based approach may benefit Indian economy

The government has taken a balanced stance by committing to the multilateral approach for addressing tax challenges of digitalisation

Shibboleths of the 'ideal' tax system

The time-hallowed principle of focusing on direct taxes is worth questioning

Best of BS Opinion: Gaps in tax reform, mapping recovery, and more

Here are the best of Business Standard's opinion pieces for Monday

India shifts international tax deal stand with an eye on revenue

India and other developing countries were fighting to include companies with at least Euro 1 billion in revenues as against the final proposal of Euro 20 billion revenues and a profit margin above 10%

Google tax: US imposes tariffs on India, but with six-month delay

Following the consultation, the USTR has decided to impose a tariff of up to 25 per cent ad valorem on aggregate level of trade on a slew of Indian products