Taxation of non-residents through a significant economic presence
Widened scope under the Indian Income tax law
Finance Act 2018 expanded the scope under domestic law of the term - ‘Business Connection’ to enable taxation of non-residents having a Significant Economic Presence (SEP) in India.
Decoding National Digital Communications Policy (NDCP) 2018
The policy focuses on creating a roadmap for emerging technologies such as 5G, Artificial Intelligence, Robotics, Internet of Things, Cloud Computing and M2M by simplifying licensing and regulatory frameworks and ensuring appropriate security frameworks.
Deloitte India Tax Publication for Technology, Media, and Telecommunications Industry India
Tax Landscape on TMT industry India
Deloitte’s tax publication tracks important developments in the Indian tax regime that have impacted the TMT industry significantly by giving the players a clear idea to stay mindful while conducting business in or with India.