Saurav Agarwala
- Jul 12, 2020
Digitising Taxation
Abstract This Article is an effort to familiarize the non-tax business readers with a leading change in the international taxation arena which may (rather would definitely!) change forever the way countries have been taxing. Due to the limitation of space, this Article does not cover the specificities of this ambitious change and would restrict itself to a general idea about the project. Introduction Though the United Nations has been the frontrunner for proposing internation