The "Invisible" Bill
How Big Tech Makes Billions in India but Pays Very Little Tax
This is exactly what is happening with many global digital giants. Here is a simple breakdown of how it works.
1. The "No Office" Trick
In the old days, you only paid tax in a country if you had a physical shop or office there. Digital companies like Google, Meta (Facebook), or Netflix don't need a physical shop to sell you a subscription or show you an ad. They do everything through the internet. Because they aren't "physically" here, they argue they shouldn't pay the same taxes as an Indian company.
2. Moving Money Around
Even when these companies make money in India, they often move it to "Tax Havens"—countries like Ireland or the British Virgin Islands where the tax rate is almost 0%.
A company earns ₹100 Crore from Indian advertisers.
Instead of keeping that profit in India, they pay a "fee" of ₹95 Crore to their own office in a tax-haven country for using their "software" or "brand name."
Now, on paper, they only made ₹5 Crore profit in India. They pay tax on that tiny amount, and the rest stays tax-free abroad.
3. Why is this unfair?
It creates an uneven playing field:
4. What is India doing?
India was one of the first countries to fight back. They introduced the "Equalization Levy" (often called the Google Tax).
- If a foreign company shows ads to Indians, the Indian government takes a small percentage (6%) of that payment as tax right at the start.
- India is also working with other countries to set a Global Minimum Tax of 15% so that no company can hide their money in tax havens anymore.
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