Library Catalogue
Taxation of net commerce
Arunakanthi
Taxation of net commerce - BangaloreBangalore NLSIU 2001 - 327 p. ; 25 cm.
TABLE OF CONTENTS (a) DECLARATION; (b) CERTIFICATE; (c) ACKNOWLEDGEMENT; (d) METHODOLOGY; PART ONE – INTRODUCTORY; CHAPTER ONE – INTRODUCTION; 1.1 E-Commerce and Internet; 1.2 Sales tax and Use tax; 1.3 International taxation; 1.4 Digital products; 1.5 Argument for taxing Cyberspace; CHAPTER TWO - INDIRECT AND CORPORATE TAXATION IN INDIA - VAT APPLICATION IN INDIA; 2.1 Introduction; 2.2 Indirect taxation generally; 2.3 DefInition of goods of the purposes of Indirect taxation; 2.4 Constitutional Provisions pertaining to Indirect taxation; 2.5 Corporate taxation; 2.6 V A T application in India; CHAPTER THREE - PRESENT INTERNATIONAL FRAMEWORK FOR TAX TREATIES; 3.1 Evolution of Double Taxation Treaties; 3.2 The DECO Model for Double Taxation - in brief; 3.3 The UN Model for Double Taxation - in brief; 3.4 Legal Framework for Double Taxation Treaties; PART FOUR - THEORETICAL FRAMEWORK CHAPTER FOUR - ONLINE CONTRACTS AND NET SALES; 4.1 Introduction; 4.2 Loss of Sales tax. revenue due to Virtual Sales; 4.3 Constitutional provisions - A need for a paradigmatic shift; 4.4 Ways to Constitutionally tax Sales; 4.5 Conclusion; CHAPTER FIVE - SALES TAX AND USE TAX AS APPLIED TO COMPUTER SOFTWARE; 5. 1 Introduction; 5.2 The Present Position; 5.3 Alternatives to the current Software Sales tax Treatment; 5.4 Conclusion; CHAPTER SIX - ACCOUNTING FOR WEBSITES; 6.1 Introduction; 6.2 Websites - their content and development; 6.3 Acquisitions and Dispositions in a Web-based Business; 6.4 Position in India; 6.5 Conclusion; CHAPTER SEVEN - TAXATION ON THE NET; 7.1 Introduction; 7.2 Indian Economy - A Bird's Eye-view; 7.3 India's present Ex-1m Policy; 7.4 Tax Policy Objectives; PART THREE - STATEMENT OF THE RESEARCH PROBLEM; CHAPTER EIGHT – JURISDICTION - A PRIMA-FACIE REQUIREMENT; 8.1 Introduction; 8.2 Tax Jurisdiction in India; 8.3 Impact of technological developments on Traditional dimensions of Jurisdiction; 8.4 The question of E-Commerce; 8.5 Analysis of some important cases; 8.6 Technological challenges; 8.7 Concept of Pennanent Establishment and E-Commerce - An OECD Appraisal; CHAPTER NINE - COMMERCE IN INTANGIBLES - THE PROBLEM OF VALUATION; 9. 1 Introduction; 9.2 Indian position on Intangibles; 9.3 Methods of Valuation; CHAPTER TEN - INFORMATION - ITS TRADE AND VALUATION PROBLEMS; 10.1 Introduction; 10.2 The Indian position; 10.3 Competing Sources of Law and the development of Information Assets; 10.4 Third Party rights and Loan risks; 10.5 Character of a lending transaction; 10.6 Conclusion; CHAPTER ELEVEN - V AT - ITS APPLICABILITY TO NET-COMMERCE; 11.1 Introduction; 11.2 Implications for tax policy and tax administration; PART FOUR – CONCLUSIONS CHAPTER TWELVE – CONCLUSIONS; 12.1 Existing models of taxation and Cyberspace; 12.2 Jurisdiction - physical standards obsolete; 12.3 Characterization of Income in the context of Digitized goods and information; 12.4 Tax administration and Compliance issues; 12.5 Application of Service tax to the Net -A possibility; 12.6 Need for Consensus at the International Level 12.7 Valuation in bytes and tax in bits; 12.8 Possible guidelines to tax Cyberspace; BIBLIOGRAPHY; (A) Books and Articles; (B) Documents and General Articles; (C) List of Web sites; (D) List of Cases; APPENDICES.
Online Contract and NET Sales Sales Tax - Computer Software Tax Treaties - International Framework VAT Application in India
Taxation of net commerce - BangaloreBangalore NLSIU 2001 - 327 p. ; 25 cm.
TABLE OF CONTENTS (a) DECLARATION; (b) CERTIFICATE; (c) ACKNOWLEDGEMENT; (d) METHODOLOGY; PART ONE – INTRODUCTORY; CHAPTER ONE – INTRODUCTION; 1.1 E-Commerce and Internet; 1.2 Sales tax and Use tax; 1.3 International taxation; 1.4 Digital products; 1.5 Argument for taxing Cyberspace; CHAPTER TWO - INDIRECT AND CORPORATE TAXATION IN INDIA - VAT APPLICATION IN INDIA; 2.1 Introduction; 2.2 Indirect taxation generally; 2.3 DefInition of goods of the purposes of Indirect taxation; 2.4 Constitutional Provisions pertaining to Indirect taxation; 2.5 Corporate taxation; 2.6 V A T application in India; CHAPTER THREE - PRESENT INTERNATIONAL FRAMEWORK FOR TAX TREATIES; 3.1 Evolution of Double Taxation Treaties; 3.2 The DECO Model for Double Taxation - in brief; 3.3 The UN Model for Double Taxation - in brief; 3.4 Legal Framework for Double Taxation Treaties; PART FOUR - THEORETICAL FRAMEWORK CHAPTER FOUR - ONLINE CONTRACTS AND NET SALES; 4.1 Introduction; 4.2 Loss of Sales tax. revenue due to Virtual Sales; 4.3 Constitutional provisions - A need for a paradigmatic shift; 4.4 Ways to Constitutionally tax Sales; 4.5 Conclusion; CHAPTER FIVE - SALES TAX AND USE TAX AS APPLIED TO COMPUTER SOFTWARE; 5. 1 Introduction; 5.2 The Present Position; 5.3 Alternatives to the current Software Sales tax Treatment; 5.4 Conclusion; CHAPTER SIX - ACCOUNTING FOR WEBSITES; 6.1 Introduction; 6.2 Websites - their content and development; 6.3 Acquisitions and Dispositions in a Web-based Business; 6.4 Position in India; 6.5 Conclusion; CHAPTER SEVEN - TAXATION ON THE NET; 7.1 Introduction; 7.2 Indian Economy - A Bird's Eye-view; 7.3 India's present Ex-1m Policy; 7.4 Tax Policy Objectives; PART THREE - STATEMENT OF THE RESEARCH PROBLEM; CHAPTER EIGHT – JURISDICTION - A PRIMA-FACIE REQUIREMENT; 8.1 Introduction; 8.2 Tax Jurisdiction in India; 8.3 Impact of technological developments on Traditional dimensions of Jurisdiction; 8.4 The question of E-Commerce; 8.5 Analysis of some important cases; 8.6 Technological challenges; 8.7 Concept of Pennanent Establishment and E-Commerce - An OECD Appraisal; CHAPTER NINE - COMMERCE IN INTANGIBLES - THE PROBLEM OF VALUATION; 9. 1 Introduction; 9.2 Indian position on Intangibles; 9.3 Methods of Valuation; CHAPTER TEN - INFORMATION - ITS TRADE AND VALUATION PROBLEMS; 10.1 Introduction; 10.2 The Indian position; 10.3 Competing Sources of Law and the development of Information Assets; 10.4 Third Party rights and Loan risks; 10.5 Character of a lending transaction; 10.6 Conclusion; CHAPTER ELEVEN - V AT - ITS APPLICABILITY TO NET-COMMERCE; 11.1 Introduction; 11.2 Implications for tax policy and tax administration; PART FOUR – CONCLUSIONS CHAPTER TWELVE – CONCLUSIONS; 12.1 Existing models of taxation and Cyberspace; 12.2 Jurisdiction - physical standards obsolete; 12.3 Characterization of Income in the context of Digitized goods and information; 12.4 Tax administration and Compliance issues; 12.5 Application of Service tax to the Net -A possibility; 12.6 Need for Consensus at the International Level 12.7 Valuation in bytes and tax in bits; 12.8 Possible guidelines to tax Cyberspace; BIBLIOGRAPHY; (A) Books and Articles; (B) Documents and General Articles; (C) List of Web sites; (D) List of Cases; APPENDICES.
Online Contract and NET Sales Sales Tax - Computer Software Tax Treaties - International Framework VAT Application in India