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