New Delhi, Nov. 8 -- India is positioning itself as a global leader in adapting tax systems to the realities of a fast-expanding digital economy, senior tax officials said at the International Tax Conference 2025 in New Delhi.

Speaking to ANI on the sidelines of the event, Varunesh Mishra, Joint Commissioner, Income Tax, Central Board of Direct Taxes (CBDT), said India has taken proactive steps to modernise tax rules amid the rise of borderless digital businesses.

"The digital economy is now all-pervasive," Mishra said, noting that companies can operate across jurisdictions without a physical presence, complicating profit attribution.

He said India recognised this shift early and was among the first countries to introduce a framework t...