That the Ministry of Electronics and Information Technology in the year 2021 has notified the new Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 20211 (“Intermediary Rules”) under Section 87 of the Information Technology Act, 2000 (“IT Act”) and in supersession of the Information Technology (Intermediaries Guidelines) Rules, […]
Rules
Unraveling the Revenue Sourcing Rules for Sales and Use Taxes
The continued growth of digital goods and service offerings has proven to be far more than a temporary pandemic accommodation. Now, companies and states are struggling to determine which goods and services are subject to tax and how to source these sales for both sales and use and income tax […]