India at the Forefront in Implementing BEPS-Related Measures: Equalization Levy in Line with Action 1

Journal
Author
Agrawal, M.
Country
India
Published Date
Issue
International Transfer Pricing Journal 2016 (Volume 23), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author explains the new amendment to Indian law relating to the equalization levy, which is in line with Action 1 of the BEPS initiative, regarding payments for online advertising by an Indian entity to a non-resident, along with the impact of the amendment on Indian entities.