India - India at the Forefront in Implementing BEPS-Related Measures: Equalization Levy in Line with Action 1
- M. Agrawal
- International Transfer Pricing Journal, 2016 (Volume 23), No 4
- 18 July 2016
The author explains the new amendment to Indian law relating to the equalization levy, which is in line with Action 1 of the BEPS initiative, regarding payments for online advertising by an Indian entity to a non-resident, along with the impact of the amendment on Indian entities.