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Working Paper: Taking UPI Global: Building an Ecosystem Approach to Export India’s Flagship Payment System

At last year’s G20 summit, hosted by India, the focus was on India’s impressive domestic digital public infrastructure. India showcased its technological advancements through India Stack, featuring Aadhar (digital identity), the Data Empowerment and Protection Architecture (DEPA), the Account Aggregator Framework (data exchange), and the flagship Unified Payments Interface (UPI) for digital transactions. UPI’s widespread […]

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Primer: Driving Cloud Adoption – Transforming Banking and Finance Sector

New and innovative technological solutions are not just altering but revolutionizing the delivery of banking and financial services to consumers. The banking, financial services, and insurance (BFSI) sectors are undergoing rapid growth and technological advancements, demanding an evolution in industry standards and practices. Small and cooperative banks are facing significant challenges in adapting to rapid

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Soham Jagtap

Soham Jagtap is a Senior Research Associate at The Dialogue, specializing in the Fintech, E-commerce, and Digital Tax sectors. Passionate about the intersection of law and technology, Soham brings a robust academic background and extensive research experience to his role. Soham holds a Master of Laws (LLM) from the West Bengal National University of Juridical

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White Paper on Advancing the Digital Economy: Shaping E-commerce Regulatory Landscape

In collaboration with Nishith Desai Associates, the paper on ‘Advancing the Digital Economy: Shaping the E-Commerce Regulatory Landscape’ dives into the key policy & regulatory challenges that affect e-commerce ecosystem. The authors have analysed the regulatory and policy issues in the e-commerce ecosystem, while also highlighting the need to have a targeted approach to regulate

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Equalisation Levy 2020

EQUALISATION LEVY 2020: THE NEED TO REVISIT INDIA’S NEW DIGITAL TAX

India’s digital ecosystem, vital for its economy, has faced a recurring issue of burdensome taxation. The Finance Bill of 2020 introduced a sudden amendment imposing a 2% equalization levy on e-commerce operators without prior stakeholder consultation, resulting in a provision fraught with ambiguity. The lack of clarifications has led even unintended companies to bear this

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Virtual Stakeholder Consultation: Equalisation Levy 2020

The Finance Act of 2020 introduced several significant changes to India’s taxation system. One such change was the introduction of section 165A in the Finance Act of 2016, which imposed a 2% equalization levy on non-resident e-commerce operators. This provision was added just before the first COVID-19 lockdown without thorough parliamentary deliberation or industry consultation.

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Critical Areas of Response to the Imposition ofEqualisation Levy on E-Commerce Operators UnderFinance Act, 2020

India, with over half a billion internet users, is witnessing remarkable digital growth, poised to revolutionize various sectors of its economy. This transformation is expected to generate substantial economic value. The digital sector, including e-commerce, is experiencing rapid expansion, contributing significantly to GDP. However, the introduction of an expanded 2% equalization levy on e-commerce businesses

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