Newly Proposed UN Article 12B: Income from Automated Digital Services

Key Takeaways:

  • Tax challenges due to Digitalisation and Actions initiated by OECD
  • Scope of Article 12B
  • Right of Taxation
  • Specific Provisions for Non-applicability and Excess Payment
  • Comparison with India’s Tax Provisions and OECD’s Action Plan I
  • Way Forward

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