Taxation of electronic commerce
By: K.C. Gopalakrishnan, Aruna Kanthi.
Contributors: Kanthi, Aruna.
Edition: 1st ed.
Publisher: Snow White
Published: 2001
Place of publication: Mumbai
Language: eng
Number of pages: 327
Subjects: Electronic commerce -- Taxation -- India.; Electronic commerce -- Law and legislation -- India.
Notes: Includes bibliographical references (p. 303-316).
Table of contents: title: Machine generated contents note: PART ONE INTRODUCTORY; title: CHAPTER ONE; title: INTRODUCTION; title: 1.1 E-Commerce and Internet; title: 1.2 Sales Tax and Usei; title: 1.3 International Taxation; title: 1.4 Digital Productsi s; title: 1.5 The Argument for Taxing Cyberspace; title: CHAPTER TWO; title: INDIRECT AND CORPORATE TAXATION IN INDIA; title: - VAT APPLICATION IN INDIA; title: 2.1 Introduction]; title: 2.2 Indirect Taxation generally; title: 2.3 Definition of goods of the purposes of Indirect Taxation; title: 2.4 Constitutional Provisions pertaining to Indirect Taxation; title: 2.5 Corporate Taxation:; title: 2.6 VAT application in India :; ,; title: CHAPTER THREE; title: DOUBLE TAXATION PRESENT INTERNATIONAL FRAMEWORK; title: FOR TAX TREATIES; title: 3.1 The Evolution of Double Taxation Treaties; title: 312 The OECD Model for Double Taxation - in brief; title: 3.3 The UN Model for Double Taxation - in brief; title: 3.4 Legal Framework for Double axation Treaties; title: PART TWO -THEORETICAL FRAMEWORK; title: CHAPER FOUR ;; title: ON-LINE CONTRACTS AND NET-SALES -; title: 4.1 Introduction; title: 4.2 Loss of Sales Tax Revenue on Virtual Sales; title: 4.3 Constitutional provisions -A need for a paradigmatic shift; title: 4.4 Ways to Constitutionally Tax Sales; title: 4.5 C onclu sion; title: CHAPTER FIVE; title: SALES TAX AND USE TAX AS APPLIED; title: TO COMPUTER SOFTWARE; title: 5.;1 Introduction; title: 5.2 The.Present Position,; title: 5:3 Alternatives to the Current Software SalesTax Treatment; title: 5.4 Conclusion; title: CHAPTER SIX; title: ACCOUNTING FOR WEB SITES; title: 6.1 Introduction eee;; title: 6.2 Websites - their content and development: :; title: 6.3 Acquisitions and Dispositions in a Web-based Business';; title: 6.4 The Position in India; title: 6.5 Conclusion; title: CHAPTER SEVEN; title: TAXATION ON THE NET; title: 7.1 Introduction; title: 7.2 Indian Economy - A Bird's Eye-view; title: 7.3 India's Present Exim Policy; title: 7.4 Tax Policy Objectives; title: PART THREE -STATEMENT OF RESEARCH PROBLEM; title: JURISDICTION - A PRIMA FACIE REQUIREMENT.; title: 8. 1 Introduction .,; title: 8.2 Tax Jurisdiction in India; title: 8.3 Impact of Tchn gia DV elpmenks Tn aditional; title: Dimensions of Jurisdiction; title: 8.4 The Question of E-Conmrce *; title: 8.5 Analysis of some Important Cases; title: 8.6. Technological Challenges *; title: 8.7 Concept of Permanent Establishment and E-Commerce; title: An OECD Appraisal; title: CHAPTER NINE; title: COMMERCE IN INTANGIBLES - THE PROBLEMS OF VALUATION; title: 9. 1 Introduction; title: 9.2 Indian position on Intangibles; title: 9.3 Methods of Valuation; title: CHAPTER TEN; title: INFORMATION - ITS TRADE AND VALUATION PROBLEMS; title: 10.1 Introduction .; title: 10.2 The Indian position; title: 10.3 Competing Sources of Law and the development of; title: Inform ation Assets; title: 10.4 Third Party rights and Loan risks; title: 10.5 Character of a lending transaction; title: 10.6 Conclusion; title: CHAPTER ELEVEN; title: VAT - ITS APPLICABILITY TO NET-COMMERCE; title: 11.1 Introduction; title: 11.2 Implications for Tax Policy and Tax Administration; title: PART FOUR - CONCLUSIONS; title: CHAPTER TWELVE; title: CONCLUSIONS; title: 12.1 Existing models of Taxation and Cyberspace; title: 12.2 Jurisdiction - physical standards obsolete; title: 12.3 Characterization of Income in the context of Digitized; title: Goods and Information; title: 12.4 Tax Administration and Compliance Issues; title: 12.5 Application of Service Tax to the Net - A possibility; title: 12.6 Need for Consensus at the International Level; title: 12.7 Valuation-in bytes and Tax in bits; title: 12.8 Possible Guidelines to Tax Cyberspace; title: BIBLIOGRAPHY; title: (A) Books and Articles; title: (B) Documents and General Articles; title: (C) List of Websites; title: (D) List of Cases.