Library Catalogue
International Taxation of Software (Record no. 110319)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03857nam a2200229Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240321185113.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 171016s2004 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | nls |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Preeti Bhardwaj |
| 245 ## - TITLE STATEMENT | |
| Title | International Taxation of Software |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Bangalore |
| Name of publisher, distributor, etc. | NLSIU |
| Date of publication, distribution, etc. | 2004 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 148p |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | TABLE OF CONTENTS<br/>TABLE OF CASES;<br/>INTRODUCTION;<br/>RESEARCH METHODOLOGY;<br/>2.1 Contextual Framework;<br/>2.2. Scope and Limitations;<br/>2.3. Method of Analysis;<br/>2.4. Review of Literature;<br/>2.5. Research Questions;<br/>2.6. Mode of Citation;<br/>UNDERSTANDING COMPUTER SOFTWARE;<br/>3.1 Genesis of Computer Age;<br/>3.2 Understanding Hardware;<br/>3.3 Understanding Computer Software;<br/>- Software: How It Has Been Defined?;<br/>COMPUTER SOFTWARE PROGRAMMES AND SOFTWARE CATEGORIES: QUESTION OF TAXABILITY;<br/>4.1 Systems or Operational Software;<br/>4.2 Taxability of Operation Vis- a- Vis Application System;<br/>- Judicial Scrutiny from US Court's Perspective;<br/>4.3 Different Software Categories:<br/>- The Canned Custom Continuum;<br/>4.4 Taxability of Canned and Custom Software;<br/>TANGIBLE VIS A VIS INTANGIBLE SOFTWARE;<br/>5.1. Exploring Jurisprudential Basis:<br/>Common Law Relationships between Tangible & Intangible;<br/>5.2 Periodization of Selected Case Law Addressing the Issue of Tangibility;<br/>- Trend during the 1970s;<br/>Analysis of 1970s Trend;<br/>The Knowledge Principle;<br/>Essence of the Transaction Test;<br/>- TREND DURING THE 1980s;<br/>Analysis of Trend in The 1980s;<br/>Relative Value Test;<br/>- TREND IN THE 1990s - TO-DATE;<br/>Norwest Corp. v. Commissioner Case;<br/>Analysis Of Trend In 1990s;<br/>5.3. Analysis of Judicial Arguments and Analogies To Other Products;<br/>5.4 How Far Software Fit Into Common Law Modal Of Intangibility?;<br/>5.5. In what sense, if not in common law usage, does software consist of separable tangible and intangible elements?;<br/>SOFTWARE: WHETHER GOODS OR SERVICES?;<br/>6.1. Goods Verses Services;<br/>Position under Uniform Commercial Code;<br/>Right of Repossession ;<br/>6.2. U. K. Perspective ;<br/>6.3. Indian Perspective ;<br/>THE INTERNATIONAL PRICING AND VALUATION OF . COMPUTER SOFTWARE;<br/>7.1 Question Of Valuation Of Computer Software;<br/>- Market-based method;<br/>- Income capitalization method;<br/>- Cost method;<br/>7.2 Pricing Of Software In International Market;<br/>- Price Structures;<br/>COMPUTER SOFTWARE TRANSACTIONS;<br/>8.1 Typical Software Transactions;<br/>- Inbound Software Transactions;<br/>Distribution Model;<br/>Copy and Distribution Model;<br/>Distribution through Internet Model;<br/>Customization Model;<br/>Enterprise Resource Planning Model;<br/>- Outbound software transactions;<br/>Body Shopping;<br/>On -site Development;<br/>Off-site Development;<br/>Value added software;<br/>8.2. CHARACTERIZATION OF SOFTWARE PAYMENTS;<br/>- Policy Responses;<br/>- US Perspective;<br/>- OECD Perspective: Article 12;<br/>- Australian perspective;<br/>- Indian Perspective;<br/>- Software vs. Digital transactions;<br/>TAX TREATMENT OF SOFTWARE IN INDIA;<br/>9.1 Indian Software Exports;<br/>9.2 Policy Environment in India;<br/>- Policy Incentives;<br/>- Software Technology Parks;<br/>- On Customs Related Issues;<br/>- On Income Tax Related Issues;<br/>- Excise Duty;<br/>- On Exim Policy Related Issues;<br/>- Service Tax;<br/>- Incentives Provided By RBI for Software Companies;<br/>CONCLUSIVE SUBMISSIONS;<br/>BIBLIOGRAPHY;<br/>ANNEXURES;<br/>1. OECD REVISED COMMENTARY ON ARTICLE 12;<br/>2. OECD, TAX TREATY CHARACTERIZATION ISSUES ARISING FROM E-COMMERCE, (FEB. 1, 2001).;<br/>3. INDIAN SOFTWARE EXPORTS - BREAKUP COUNTRYWISE;<br/>4. RELEVANT EXTRACTS FROM INDIAN INCOME TAX ACT;<br/> |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Computer Software Programmes & Categories |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Contempt Law - Origin & Evolution |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | International Pricing & Valuation - Computer Software |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Understanding Computer Software |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Prof. K C Gopalakrishna - Guide |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://opac.nls.ac.in:8081/xmlui/handle/123456789/1380">http://opac.nls.ac.in:8081/xmlui/handle/123456789/1380</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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . | . | 22.07.2017 | LLM063 | 28.10.2017 | 28.10.2017 | Dissertation |