1. Introduction: Challenges of Taxing the Digital Economy

THE rapid proliferation of digital technologies has revolutionized the global economic and tax environment, and India is positioned at the epicenter of this digital transformation. As multinational enterprises deploy cloud computing, Software-as-a-Service (SaaS), and data-driven infrastructures to provide on-demand, cross-border digital services, the resulting complexity has

LAST decade and half haven't been good for the multinationals, at least perception wise. We had a plethora of reports and discussion and research papers, government papers and what have you - all telling us that MNCs indulge in eroding the tax base of the source countries, more particularly