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Concept of permanent establishment in the context of e-commerce : analysis

Rekha Patil

Concept of permanent establishment in the context of e-commerce : analysis - BangaloreBangalore NLSIU 2014 - 118 p. ; 25 cm.

TABLE OF CONTENTS CHAPTER 1: INTRODUCTION; CHAPTER 2: CONCEPT OF PERMANENT ESTABLISHMENT; INTRODUCTION TO THE CONCEPT OF PE; CONCEPT OF PE UNDER OECD MODEL; CONCEPT OF PE UNDER VARIOUS DTAAs; CONCEPT OF PE UNDER DIFFERENT COUNTRIES; CHAPTER 3: ELECTRONIC COMMERCE TRANSACTIONS; INTRODUCTION TO E-COMMERCE; SECURITY ISSUES IN E-COMMERCE; INTERMEDIARY LIABILITY; CHAPTER 4: TAXATION ISSUES IN E-COMMERCE ; NEED TO TAX E-COMMERCE; E-COMMERCE AND TAXATION; CONCEPT OF PERMANENT ESTABLISHMENT IN THE-CONTEXT OF E-COMMERCE; CHAPTER 5: CONCLUSION.