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What Lies Ahead: Taxation of Remote Workers through an Indian Lens

Sourav Agnihotri

Asia-Pacific Tax Bulletin2025https://doi.org/10.59403/3ccx841article
ABDC C
Weight
0.50

What the paper says

The taxation of remote workers presents a significant challenge to the international tax framework. While the OECD guidance on permanent establishments and the UN guidance on fees for technical service and independent personal services provide a useful starting point, they fall short of adequately capturing the economic activity generated by increasingly mobile digital workers. This article also examines the limitations of Indian domestic rules in addressing these issues effectively. In light of recent developments in the UN on the proposed article XX, it offers policy considerations for Indian tax authorities to develop a blueprint for taxation of remote working.

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https://doi.org/https://doi.org/10.59403/3ccx841

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@article{sourav2025,
  title        = {{What Lies Ahead: Taxation of Remote Workers through an Indian Lens}},
  author       = {Sourav Agnihotri},
  journal      = {Asia-Pacific Tax Bulletin},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/3ccx841},
}

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What Lies Ahead: Taxation of Remote Workers through an Indian Lens

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.