EQUALISATION LEVY (Law & Procedure)

Chapter 1 Equalisation LevyChapter 2 TDS under Income-Tax on E-Commerce TransactionsChapter 3 Relevant Statutory Provisions Notifications and CircularsChapter 4 Global Minimum Tax & OECDAppendix 1 Tax Challenges Arising from the Digitalisation of the Economy — Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPSAppendix 2 Tax Challenges Arising from the Digitalisation of the Economy — Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPSAppendix 3 Tax Challenges Arising from the Digitalisation of the Economy — Global Anti-Base Erosion Model Rules (Pillar Two) Examples Inclusive Framework on BEPSAppendix 4 Tax Challenges Arising from the Digitalisation of the Economy — Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPSAppendix 5 Global Anti-Base Erosion Model Rules (Pillar Two) Frequently Asked QuestionsChapter 5 Brief Introduction to E-CommerceChapter 6 Types of E-CommerceChapter 7 Models of E-CommerceChapter 8 Functions of E-Commerce Operators