Taxation of the digital economy is one of the most debated issue across the world. Last month Forum hosted an interactive discussion with Mr Rasmi Ranjan Das, Joint secretary, CBDT on the recently published OECD reports on two Pillars suggesting new approaches to taxing the digital businesses.
In continuation to our efforts in gaining experts insights, we are now pleased to host Mr. Rajat Bansal, IRS who is a member of the UN’s subcommittee on Tax Challenges of the Digitalization of the Economy. The UN Committee of Experts on International Cooperation in Tax Matters, at its 20th session, agreed to consider adding new provisions addressing the taxation of the digital economy to the UN Model Convention. Mr Bansal presented an alternative approach to tax the digital economy through a new tax treaty article redefining nexus and profit allocation. In this session we aim to dwell a bit more on the committee’s recommendations. Please confirm your presence here.