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30th November 2021 (5 Topics)

Equalisation Levy for Non-Resident E-Commerce Firm

Base erosion and profit shifting has had a wide ranging impact on the global economy. In this regard, discuss the various measures taken internationally and domestically to counter BEPS. (150 Words)

Approach:

  • Introduce by giving definition of Base Erosion and profit shifting
  • Enumerate its impact on Global economy and Indian economy
  • Enumerate measures taken to tackle BEPS
  • Conclusion
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