Library Catalogue
An Analysis of the Attribution of Profits to a Permanent Establishment Involved in E-Commerce Transactions on the Basis of the Report of the Technical Advisory Group of the OECD (Record no. 110248)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02057nam a2200193Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210302111452.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170717s2002 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | nls |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Annie Varghese |
| 245 #3 - TITLE STATEMENT | |
| Title | An Analysis of the Attribution of Profits to a Permanent Establishment Involved in E-Commerce Transactions on the Basis of the Report of the Technical Advisory Group of the OECD |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Bangalore |
| Name of publisher, distributor, etc. | NLSIU |
| Date of publication, distribution, etc. | 2002 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 94p |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | TABLE OF CONTENTS<br/>I. INTRODUCTION; <br/>2. GENERAL PRINCIPLES OF INTERNATIONAL TAXATION VIS A VIS<br/>ECOMMERCE TAXATION;<br/>3. PERMANENT ESTABLISHMENT; <br/>3.1 HISTORY; <br/>3.2 PERMANENT ESTABLISHMENT UNDER THE OECD MODEL TAX CONVENTION; 3.3 THE CHALLENGE OF E-COMMERCE; <br/>3.4 OECD FINDINGS; <br/>3.5 SUMMARY OF REQUIREMENTS FOR A SERVER-PE; <br/>3.6 CONCLUSION: PROBLEMS SOLVED?;<br/>4. THE INDIAN POSITION; <br/>4.1 RESIDENCE RULE; <br/>4.2 SOURCE RULE; <br/>4.3 BUSINESS INCOME; <br/>4.4 DTAs V. INCOME TAX ACT; <br/>4.5 REPORT OF THE INDIAN HIGH POWERED COMMITTEE ON E-COMMERCE TAXATION;<br/>5. ATTRIBUTION OF PROFITS TO PERMANENT ESTABLISHMENT; <br/>5.1 ARTICLE 7 OECD MODEL TAX CONVENTION; <br/>5.2 THE ARM'S LENGTH PRINCIPLE; <br/>5.3 TRANSFER PRICING METHODS; <br/>5.4 TRANSFER PRICING IN INDIA; <br/>5.5 APPLICATION OF ARTICLE 7 To 'PE' IN E-COMMERCE TRANSACTIONS; <br/>5.6 THE BUSINESS PROFITS TAG E-COMMERCE PE ATTRIBUTION PAPER: AN OVERVIEW; <br/>5.7 CRITIQUE; <br/>5.8 POTENTIAL DIFFICULTIES IN APPLYING TRANSFER PRICING METHODS To ECOMMERCE; <br/>5.9 OTHER PROBLEMS; <br/>5.10 SEEKING AN ALTERNATIVE APPROACH; <br/>6. CONCLUSION; <br/>7. BIBLI OGRAPHY; <br/>8. APPENDIX; <br/>* ATIRIBUTION OF PROFIT TO A PE INVOLVED IN E-COMMERCE TRANSACTIONS (OECD REPORT);<br/>*CLARIFICATION ON THE APPLICATION OF THE PERMANENT ESTABLISHMENT<br/>DEFINITION IN E-COMMERCE: CHANGES TO THE COMMENTARY ON ARTICLE 5<br/>(OECD MODEL CONVENTION);<br/> |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | E-Commerce Taxation |
| -- | International Taxation |
| -- | Transfer Pricing |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Prof. K C Gopalakrishnan - Guide |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href=" http://opac.nls.ac.in:8081/xmlui/handle/123456789/334"> http://opac.nls.ac.in:8081/xmlui/handle/123456789/334</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Dissertation |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . | . | 12.07.2017 | LLM049 | 18.07.2017 | 18.07.2017 | Dissertation |