During the last few decades, India’s trade with the Latin American and Caribbean (LAC) countries has grown substantially, especially in the area of Information Technology (IT) services. The definition of IT services now includes a plethora of IT-enabled services (ITeS) directed to specific...

The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the...