Abstract
Abstract This chapter highlights two attempts at regulation by the Indian state—the Personal Data Protection Bill and the Equalisation Levy. While the chapter also deals with privacy and Aadhar in the context of a surveillance state, its major focus is on the operationalization of India’s own Google Tax—the Equalisation levy. This proactive attempt at taxing Big Tech highlights the Indian government’s commitment to establish a level playing field in the matter of corporate tax. The chapter begins with the necessary background—in particular, OECD’s Base Erosion and Profit Shifting (BEPS) initiative that formed the basis for the Indian government’s response. The Equalisation Levy is a type of ‘presumptive’ tax levied on non-Indian e-commerce companies involved in business-to-business transactions involving digital advertising and other services and is also levied on revenues generated by non-Indian e-commerce firms. While this tax has begun paying the Indian government dividends, challenges include whether or not its ambit, in future, will also include local, Indian-owned e-commerce companies.
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