Tag Archives: Digital Tax

The Equalization Levy: A Digital Tax Challenge

India’s Equalization Levy, often referred to as the “Google Tax,” was introduced in 2016 to capture a portion of the revenue generated by non-resident e-commerce companies from Indian users. Initially targeting online advertising, its scope was expanded in 2020 to include e-commerce supplies and services. The levy aims to address the challenge of taxing digital […]

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