Product details

By continuing to use our site you consent to the use of cookies as described in our privacy policy unless you have disabled them.
You can change your cookie settings at any time but parts of our site will not function correctly without them.

Abstract

India has developed as a major destination for outsourcing, since the evolution (mid-1990s) of the concept of Business Process Outsourcing (BPO). BPOs have grown in number, size and services and have contributed to the Indian economy in terms of GDP and employment. On 2 January 2004, when the Central Board of Direct Taxes, India, issued a circular levying tax on the BPO services, many wondered if the country is alienating the foreign companies that over the years have made India their destination for outsourcing services. This case offers scope for discussion of the policy measures taken up by the Indian government to enhance, as well as tax the services of BPO operations. It tries to depict the different viewpoints of the people affected by the circular issued by Central Board of Direct Taxes.
Location:
Other setting(s):
2004

About

Abstract

India has developed as a major destination for outsourcing, since the evolution (mid-1990s) of the concept of Business Process Outsourcing (BPO). BPOs have grown in number, size and services and have contributed to the Indian economy in terms of GDP and employment. On 2 January 2004, when the Central Board of Direct Taxes, India, issued a circular levying tax on the BPO services, many wondered if the country is alienating the foreign companies that over the years have made India their destination for outsourcing services. This case offers scope for discussion of the policy measures taken up by the Indian government to enhance, as well as tax the services of BPO operations. It tries to depict the different viewpoints of the people affected by the circular issued by Central Board of Direct Taxes.

Settings

Location:
Other setting(s):
2004

Related