Digital economy and double taxation

Global business models have undergone an unprecedented change with the advent of the ‘digital economy’. From purchase of tangible goods online to purchase of downloadable games, music, e-books, applications, etc, to availing of services/infrastructure under the innovative cloud computing concept or online advertising formats—making all this possible on-the-go through even the smallest of devices such as mobile phones—digital economy has transformed the traditional brick-and-mortar economy as we know and has made life a lot easier and exciting. 

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