Bhupendra Kothari & Dhruba Saha
Bhupendra Kothari is senior director and Dhruba Saha is senior manager at Deloitte Haskins and Sells LLP.
With the advent of the digital economy, business models have been rapidly transforming, leaving tax authorities puzzled as old tax regulations are not, by default, designed to appropriately capture taxation of cross-border transactions operating through the digital medium
Increased transparency among income tax authorities should not only result in fair identification and allocation of taxable income between warring countries, but also help businesses resolve matters of double taxation
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