Goods and Service TaxArticle·29 June 2025
Digital economy: Scope and taxability in India
By J the App
Executive Summary
In the dynamic landscape of the global digital economy, the tax framework has adapted to address the challenges posed by the digital realm. Digital tax pertains to the taxation of income, profits, or services stemming from digital economy transactions, even when the service provider lacks a physical presence in a specific location. This scenario allows businesses to connect with customers beyond traditional physical boundaries, prompting tax authorities to explore innovative approaches to engage with these businesses.
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