Conference Call

Equalization Levy on E-commerce Operators

07 April 2020 | 04:00 pm – 05:00 pm

Lakshmikumaran and Sridharan is organising a conference call on the newly introduced “Equalization Levy on E-commerce Operators”.

The topics for discussion will include:

  • Who all are covered under “E-commerce Operator”?
  • What is the scope of the equalisation levy?
  • How does it fit in with the Base Erosion and Profit Shifting agenda of the OECD?
  • How does this equalisation levy compare to digital tax imposed/ proposed by other countries?
  • What compliances/ reporting obligations have been cast on the non-residents?
  • What are the consequences of the non-compliance and how tax authorities in India can enforce these compliances?
  • What are the obligations of Indian affiliates of the non-residents?


Mr. V. Lakshmikumaran,
Managing, Partner, L&S Attorneys

Mr. S Vasudevan,
Partner, L&S Attorneys