Please enable JavaScript.
Coggle requires JavaScript to display documents.
July-Taxation - Coggle Diagram
July-Taxation
Equalisation Levy
EL 1.0- Govt imposed 6%
Online Ad Service providers
non-resident entities
Taxing B2B transaction
referred as Google tax
BEPS (Base Erosion and Profit Shifting) Action Plan
EL 2.0- Finance Bill, 2%
all-inclusive net - received/receivable by non-res
non-resident e-commerce operators
provide online sales
provision of goods and services
facilitation thereof
Extends to B2C transactions
levy on gross revenues
Digital Service Tax
India which provide
large market for digital corporation
seek a greater right
to tax incomes