Taxation Of The Digital Economy In India - Challenges Of E-Commerce And OTT Platforms

Samyuktha Mahesh & Sakshi Dubey, School of Law, Alliance University, Bangalore ABSTRACT India’s tax system was not designed for a world where companies can earn crores from Indian user without having any physical presence in the country. For example, e-commerce platforms such as Amazon and Flipkart, as well as OTT (Over the Top) streaming services like Netflix and Amazon Prime Video, generate substantial revenues from Indian consumers, but many do not pay the full amount of tax that would...