Taxation of Cyberspace: Concept of Permanent Establishment Whether Relevant or Redundant

TABLE OF CONTENTS
I. Declaration;
II. Certificate;
III. Acknowledgement;
IV. Methodology;
PART I – INTRODUCTORY;
1.1. INTRODUCTION;
1.1.1 International Taxation;
1.1.2 E-commerce -A General Understanding;
1.1.3 Concept of Net Transactions;
1.1.4 Internet Taxation;
1.2. DOUBLE TAXATION AND INDIAN TAX SRUCTURE;
1.2.1 Constitutional Basis for Double Taxation;
1.2.2 Relevant Provisions of Income Tax Act 1961;
1.3. INTERNATIONAL TAX STRUCTURE AND TAX TREATIES;
1.3.1 An Introduction to Double Taxation Treaties;
1.3.2 Legal Framework of Double Taxation Treaties;
1.3.3 OECD Model Tax Convention, 1992;
1.3.4 UN Model Double Taxation Convention Between Developed and Developing Countries, 1980;
PART II - THE PRESENT LEGAL PARADIGM;
11.1 INTRODUCTION;
11.1.1 Study of The Indian Scenario;
11.1.2 International Legal Outlook;
11.2. "BUSINESS CONNECTION";
11.2.1 Legislative Understanding of the Concept;
11.2.2 Analysis of Case Laws;
II.3."PERMANENT ESTABLISHMENT" (PE);
11.3.1 American Perspective of PE;
11.3.2 OECD Model for PE;
11.3.3 UN Model For PE;
11.4. E COMMERCE AND LAW;
11.4.1 UNCITRAL Model Law on E Commerce;
11.4.2 Indian Initiatives on E Commerce Legislation;
PART III - THE DILEMMA;
111.1. INTRODUCTION;
111.1.1 Brief Statement of the Existing Legal Framework;
111.2. LACUNAE IN THE PRESENT LEGAL FRAMEWORK;
111.2.1 Drawbacks of the Indian Understanding of "Business Connection";
111.2.2 Conceptual Vagueness of "Permanent Establishment";
111.3. NET TRANSACTIONS AND THE CONCEPT OF PERMANENT ESTABLISHMENT;
111.3.1 OEeD Model for PE and Net Transactions;
111.3.2 UN Model for PE and Net Transactions;
111.4. NET TRANSACTIONS AND E COMMERCE LEGISLATIONS;
111.4.1 UNCITRAL Model Law-The Inadequacies;
111.4.2 Ambiguities of Indian Initiatives;
PART IV – CONCLUSIONS;
IV.1. INTRODUCTION;
1 IV.1.1 1 Brief Summary of the Foregoing Chapters;
IV.2. "PERMANENT ESTABLISHMENTENLARGING HORIZONS";
IV.2.1 Net Taxation- Why and How?;
IV.2.2 "Permanent Establishment" and its Changing Dimensions;
IV.2.3 Conclusion;
LIST OF CASES;
BIBLIOGRAPHY;
BOOKS AND ARICLES;
LIST OF WEBSITES;
APPENDIX.