Taxation of Electronic Commerce

TABLE OF CONTENTS
LIST OF CASES ;
CHPTER I: INTRODUCTION ;
A. RESEARCH APPROACH;
i. HYPOTHESIS;
ii. OBJECTIVE;
iii.SCOPE AND LIMITATIONS;
iv. RESEARCH QUESTIONS;
iv. METHODOLOGY;
v. ACKNOWLEDGEMENT OF SOURCES;
vi.CHAPTERIZATION;
CHAPTER II: E-COMMERCE AND TAXATION;
A. E-COMMERCE AND ISSUES;
B. DOUBLE TAXATION TREATIES;
i. INTERPRETATION OF DOUBLE TAXATION TREATIES;
C. JURISDICTIONAL ASPECTS;
D. TAX JURISDICT ION;
E. SOFTWARE TAXATION;
i. DEFINITION IN INDIA;
ii.DIFFERENT TYPES OF SOFTWARE;
iii. VARIOUS MODELS OF SOFTWARE DISTRIBUTION;
1] DISTRIBUTIVE MODE;
2] COPY AND DISTRIBUTION MODEL;
3] DISTRIBUTION THROUGH INTERNET MODEL;
4] CUSTOMIZA TION MODEL;
5] ERP MODEL;
6] BODY SHOPPING;
8] OFFSITE DEVELOPMENT;
iv. DIFFERENT KINDS OF PRINCIPLES ;
1] KNOWLEDGE PRINCIPLES ;
2] PERSONAL SERVICE PRINCIPLE;
v. POSSIBLE ALTERNATIVES;
1] TAX ALL PRE WRITTEN SOFTWARE. ....
2] NO TAX ON ANY SOFTWARE;
3] FUNCTIONAL APPROACH;
CAPTER Ill: VAT AND TAXATION OF E-COMMERCE;
A DIFFERENT APPROACHES IN IMPLEMENTING V AT;
i. ORIGIN BASED VAT APPROACH;
ii. CONCUMPTION BASED APPROACH;
B. VAT TAXATION OF E-COMMERCE TRANSACTIONS IN EU;
C.VAT TAXATION OF OF E-COMMERCE TRANSACTIONS IN USA;
CHAPTER:IV INTERNATIONAL INITIATIVES: TAX RELATED ISSUES IN
E-COMMERCE;
A.ORGANISATION OF ECONOMIC COOPERATION AND DEVELOPMENT;
B.WORLD TRADE ORGANISATION;
C. WORLD INTELLECTUAL PROPERTY ORGANISATION;
D. UNITED NATIONS COMMISSION ON INTERNATIONAL TRADE LAW;
E. INDIA;
F.UNITED STATES OF AMERICA;
G. EUROPEAN UNION;
H. AUSTRLIA;
I. FRANCE;
J. UNITED KINGDOM;
CHPTER; V CONCLUTION
A.SUGGRSTIONS;
BIBLIGRAPHY;
ANNEXTURES