Radhakishan Rawal's Analysis of the Finance Act, 2020 and More

Key features - Indian approach to tax digital economy - TDS on Platform sellers (section 194-O) - Equalisation Levy - Amendment to tax residency provisions - Significant Economic Presence (Explanation 2A) - Taxation of Advertisement and data (Explanation 3A) - APA/SHR framework for attribution of profits - Amendment to section 90 - Synthesised Text of tax treaties - Triangular cases [Publisher's text].

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