Transcription of Equalisation Levy - EY - United States
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Equalisation Levy - EY - United States
Equalisation levy Fresh self-contained code on taxation of Digital Ecommerce transactions Background Under the BEPS Action Plan 1, the OECD had amongst the others, considered Equalisation levy as one of the modes of taxing the Digital transactions, although, report did not finally recommend such levy . India s action on BEPS agenda relating to Digital Economy was eagerly awaited as India had played a significant role in incorporating various tax options in the Action Plan. In the fiscal budget presented today, the Finance Minister has proposed to introduce Equalisation levy as a self-contained code to tax Digital Ecommerce transactions under Chapter VIII.
Background Under the BEPS Action Plan 1, the OECD had amongst the others, considered Equalisation Levy as one of the modes of taxing the Digital transactions, although, report did not
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