Business Connection's digital nexus - A global comparative analysis

Feb 05,2018

Over the last couple of years, the Government has enacted several provisions in line with OECD’s Base Erosion and Profit Shifting Action Plan (“BEPS Action Plan”). This year has been no different, Budget 2018 proposes to expand the scope of the ‘business connection’ test (the equivalent of permanent establishment) by inter alia including a ‘significant economic presence test’ (“SEP Test”) to tax new business...

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Contact Vidyadhar Mhatre at +91 93200 54016
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