…1, p. 35. FTS stands for Fees for Technical Services laid in Art. 12A UN Model [12] https://www.theguardian.com/technology/2020/oct/14/amazon-to-escape-uk-digital-services-tax-that-will-hit-smaller-traders [13] https://economictimes.indiatimes.com/industry/cons-products/electronics/apple-passes-on-2-per-cent-equalisation-levy-to-indian-consumers/articleshow/78962608.cms?from=mdr [14] https://economictimes.indiatimes.com/industry/media/entertainment/netflix-to-absorb-equalisation-levy-not-passing-the-charge-on-consumers/articleshow/79011418.cms [15] UN, supra n. 1, Commentary para 4…