On September 17, 2021, Shardul Amarchand Mangaldas & Co. and Jindal Global Law School, presented a policy paper titled, “Addressing Tax Challenges of Digitalization: Exploring multilateralism as the way ahead for India”  to Dr. Rajiv Kumar, Vice Chairman,  NITI Aayog.

Authored by  our Tax Partner Gouri Puri and Kinshuk Jha, Associate Professor and Executive Director, Centre for Comparative & International Taxation, Jindal Global Law School, the paper evaluates the benefits of OECD’s multilateral approach for addressing tax challenges of digitalization from an Indian perspective. In particular, it looks at the political, economic and strategic considerations that India must pragmatically weigh in as she decides the way forward. These considerations include reforming the present international tax framework for market jurisdictions, bolstering India’s international trade relations and foreign investments,  promoting tax certainty and stability, and protecting the interests of Indian tech companies that are cultivating a global user base.

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