ASSESSING THE NECESSITY OF DIGITAL TAXES IN A GLOBALIZED ECONOMY
Published On: September 30th 2025 Authored By: Bhargavi Vijay St. Joseph’s College of Law ABSTRACT The rapid expansion of the digital economy has disrupted conventional tax systems, creating challenges in jurisdiction, enforcement, and revenue collection—particularly for developing countries. In response, India introduced the Equalisation Levy in 2016, initially taxing online advertising services at 6%, and […]
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