Equalisation Levy: A Toothless Taxing Tiger

This article discusses the concept of ‘Equalisation Levy’ (introduced vide Finance Bill 2016 of India).

It will enable the readers to identify the trigger points of introducing such levy, tax-dodging techniques practiced by the digital companies, global consensus to tackle BEPS, India’s response to BEPS and the concerns over ‘Equalisation Levy’.

Originally published in April 2016 (printed) edition of Bloomberg BNA and also self-published by the author on https://www.academia.edu in the year 2016.

Please click on the below link to access the same.

https://www.academia.edu/23312020/Equalisation_Levy_A_toothless_taxing_tiger

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