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Home Posts tagged "SEP"

BEPS: Analysing the OECD’s ‘Unified Approach’ on digital tax and India’s response

By Ikigai Law | Digital Tax | 0 comment | 1 May, 2020 | 3

A new two percent ‘equalization levy’ applies to e-commerce operators servicing Indian residents with effect from 01 April 2020.[1] India also made a fundamental departure from existing international tax principles, in introducing provisions that will deem income on account of significant economic presence in India to accrue in India with effect from 01 April 1Read more

Standard Essential Patents – A Refresher

By Ikigai Law | Other Areas | 0 comment | 8 April, 2020 | 2

Standards come in countless forms and objects. To us, the users, they seem to go unnoticed when manufacturers incorporate them, but any change or inconsistency, leaves us annoyed. For instance, it’s convenient to use the same phone charger all across India as most, if not all, of our electrical sockets are of the same circularRead more

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