ICAI Releases Handbook on Taxation of Digital Economy

The Institute of Chartered Accountants of India (ICAI) recently issued a first edition of a handbook called “Taxation of Digital Economy -A Study”.

This handbook provides a detailed and well-researched explanation of the evolving tax frameworks affecting digital businesses.

Each chapter explains important concepts, legal interpretations, developments in international tax policy, and selected case studies. These discussions help readers understand both the practical aspects and the theoretical background needed for tax advisory and policymaking.

The handbook consists of eight chapters. It begins with an introduction, a significant economic presence, practical issues arising from the two-pillar approach, taxation of virtual assets, and more.

This handbook aims to present complex taxation issues of the digital economy in a clear and simple manner, making it useful for both professionals and learners.

The handbook will benefit a large range of readers, such as experienced tax professionals, corporate tax heads, students, and researchers interested in taxation.