International Taxation in the Digital Era / edited by Parthasarathi Shome ; foreword by Judith Freedman.

Foreword by Judith Freedman;
Preface;
About the contributors;
Detailed contents;
chapters. 1. Thrust of the volume's analysis / Parthasarathi Shome -- Digital economy, its form and taxation;
2. What comprises the digital economy? global challenges going forward / Shikha Mehra and Rohit Roy;
3. Challenges in the design of digital taxation in India / Alok Prasanna Kumar and Vinti Agarwal;
4. Value added tax/Goods and services tax in the digital era / Krupa Venkatesh -- Taxation of capital and its avoidance;
5 Addressing tax avoidance : cross country experience and an Indian case study / Parthasarathi Shome;
6. GAAR : can legitimate tax planning survive? / PVSS Prasad;
7. Legislative over-activism as cause of business uncertainty / Saurav Bhattacharya;
8. Capital gains under Indian tax treaties in the post BEPS era / Nigam Nuggehalli;
9. Place of effective management : domestic and international perspectives / Mukesh Butani and Ashrita Prasad Kotha;
10. Taxation of capital : Angel tax on closely held companies;
11. A comprehensive overview of shifts in international taxation / K.R. Girish.

Contributed papers presented at Two-Day Conference on International Taxation in the Digital Era, organized by International Tax Research and Analysis Foundation, from August 2-3, 2019 at Bangalore, India; chiefly with reference to India.