E-commerce operator definition clarifies non-resident ownership and operation of digital platforms for equalisation levy applicability. E-commerce operator is defined for purposes of the equalisation levy as a non-resident who owns, operates or manages a digital or electronic facility or ... Summary
E-commerce operator definition clarifies non-resident ownership and operation of digital platforms for equalisation levy applicability.
E-commerce operator is defined for purposes of the equalisation levy as a non-resident who owns, operates or manages a digital or electronic facility or platform used for the online sale of goods or the online provision of services, or both, emphasising non-resident status and functional control over the platform.
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