From Clicks To Compliance: Taxing Digital Services Under GST (OIDAR Services) - CAclubindia

Digital Economy and Taxation: Bridging the Gap in a Borderless World The digital economy has grown at an extraordinary pace, transforming how services are delivered and consumed globally. Today, businesses can provide services across borders without any physical presence, challenging traditional tax systems based on territorial nexus. This raises a critical issue: how should countries tax digital…