India, International Tax Law, Permanent Establishments, POEM, Residence, Royalties, United States, VAT
Taxation of Space: the final frontier*
While earthlings are grappling with taxation in a digitalised world, a new and important frontier has been opening up somewhat less observed. Commercial exploitation of space has become commonplace and plans for activity beyond our planet more ambitious. At the IFA Permanent Scientific Committee we are always looking ahead to see where cutting-edge tax issues…