New-Age Economy Taxation: An Overview of Taxation of Digital Businesses

Analyses the complexities of taxing digital business transactions, focusing on the introduction of Digital Services Taxes (DST) to ensure fair taxation for foreign corporations operating within different market jurisdictions. Exploring unilateral tax measures adopted globally, with a spotlight on India, the book covers taxation of digital goods, services, and online advertising. It also examines the OECD's Two-Pillar approach, addressing the allocation of taxing rights and establishing a global minimum corporate tax rate. Further, the book advocates the inclusion of digital transactions in the tax net to level the playing field for businesses. The book will be useful for tax professionals, financial consultants, multinational corporations, technology firms, policymakers, legal professionals, academicians & tax students. Exploring unilateral tax measures adopted globally, with a spotlight on India, the book covers taxation of digital goods, services, and online advertising. It also examines the OECD's Two-Pillar approach, addressing the allocation of taxing rights and establishing a global minimum corporate tax rate. Further, the book advocates the inclusion of digital transactions in the tax net to level the playing field for businesses. The book will be useful for tax professionals, financial consultants, multinational corporations, technology firms, policymakers, legal professionals, academicians & tax students.