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International Tax Journal
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Editorial
From the President
Cross-border payments for purchase of software – an overview of direct tax aspects
Comparative Analysis of Approaches adopted by other Countries for taxation of payment for use of software in a cross-border scenario
Supreme Court decision on software taxability
Taxation of Cross Border Payments towards Digital Services
Taxation of Cross Border Payment for computer software development and related technical services as interpreted by Australia in the case of Tech Mahindra
Impact of Equalisation Levy on “certain transactions involving software”
Understanding impact of OECD Pillar One solution on software services
UN Developments – Proposal to include Software Payments in the Definition of Royalty and Update to the UN Model Commentary 87
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