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The India Finance Act 2018 enters into force with the assent of the President of India. The Act will be fully implemented when the government will establish the thresholds characterizing the SEP. The Act prescribes that companies with a "significant economic position" (SEP) have a "business connection" in India, and therefore the income resulting from the SEP in India is taxable. SEP is defined as the operation of transactions in India for any type of product (including download of data or software) with the turnover from these transactions exceeding a threshold to be defined. Furthermore, SEP is defined as a company having a systematic interaction "through digital means" with a number of users exceeding a threshold to be defined. SEP however only applies to companies non-residing in India.
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