https://www.taxtmi.com/article/detailed?id=12929 India addresses the mismatch between physical-presence tax rules and borderless digital commerce by adopting the Significant Economic Presence concept to tax revenue from Indian users and by modernising procedures via faceless assessments; these domestic measures are intended to operate alongside OECD Two-Pillar reforms-reallocation of taxing rights to market jurisdictions and a global minimum tax-to strengthen cross-border tax enforcement, though treaty renegotiation and implementation challenges persist. en-us Mon, 16 Sep 2024 08:02:50 +0530 Mon, 16 Sep 2024 08:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12929 India addresses the mismatch between physical-presence tax rules and borderless digital commerce by adopting the Significant Economic Presence concept to tax revenue from Indian users and by modernising procedures via faceless assessments; these domestic measures are intended to operate alongside OECD Two-Pillar reforms-reallocation of taxing rights to market jurisdictions and a global minimum tax-to strengthen cross-border tax enforcement, though treaty renegotiation and implementation challenges persist. Articles Income Tax Mon, 16 Sep 2024 08:02:50 +0530 https://www.taxtmi.com/article/detailed?id=12929