 "OECD")
A study paper, recently submitted by Shardul Amarchand Mangaldas and Jindal Global Law School to the Niti Aayog, argued in favour of OECD's multilateral approach to tax digital services, on which negotiations between the nations are expected to conclude on Friday. It opposed digital service tax (DST), currently imposed by individual countries such as equalisation levy by India and questioned the practicality of UN and G-24's approach to tax these services.
The paper, co-authored by Gouri Puri, partner at Shardul Amarchand Mangaldas and Kinshuk Jha, associate professor and executive director, Centre for Comparative & International Taxation, Jindal Global Law School,
