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Taxation of Net Commerce (Record no. 110339)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04011nam a2200229Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240909170301.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 171016s2001 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | nls |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Arunakanthi |
| 245 ## - TITLE STATEMENT | |
| Title | Taxation of Net Commerce |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Bangalore |
| Name of publisher, distributor, etc. | NLSIU |
| Date of publication, distribution, etc. | 2001 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 327p |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | TABLE OF CONTENTS<br/>(a) DECLARATION;<br/>(b) CERTIFICATE;<br/>(c) ACKNOWLEDGEMENT;<br/>(d) METHODOLOGY;<br/>PART ONE – INTRODUCTORY;<br/>CHAPTER ONE – INTRODUCTION;<br/>1.1 E-Commerce and Internet;<br/>1.2 Sales tax and Use tax;<br/>1.3 International taxation;<br/>1.4 Digital products;<br/>1.5 Argument for taxing Cyberspace;<br/>CHAPTER TWO - INDIRECT AND CORPORATE TAXATION IN INDIA - VAT APPLICATION IN INDIA;<br/>2.1 Introduction;<br/>2.2 Indirect taxation generally;<br/>2.3 DefInition of goods of the purposes of Indirect taxation;<br/>2.4 Constitutional Provisions pertaining to Indirect taxation;<br/>2.5 Corporate taxation;<br/>2.6 V A T application in India;<br/>CHAPTER THREE - PRESENT INTERNATIONAL FRAMEWORK FOR TAX TREATIES;<br/>3.1 Evolution of Double Taxation Treaties;<br/>3.2 The DECO Model for Double Taxation - in brief;<br/>3.3 The UN Model for Double Taxation - in brief;<br/>3.4 Legal Framework for Double Taxation Treaties;<br/>PART FOUR - THEORETICAL FRAMEWORK CHAPTER FOUR - ONLINE CONTRACTS AND NET SALES;<br/>4.1 Introduction;<br/>4.2 Loss of Sales tax. revenue due to Virtual Sales;<br/>4.3 Constitutional provisions - A need for a paradigmatic shift;<br/>4.4 Ways to Constitutionally tax Sales;<br/>4.5 Conclusion;<br/>CHAPTER FIVE - SALES TAX AND USE TAX AS APPLIED TO COMPUTER SOFTWARE;<br/>5. 1 Introduction;<br/>5.2 The Present Position;<br/>5.3 Alternatives to the current Software Sales tax Treatment;<br/>5.4 Conclusion;<br/>CHAPTER SIX - ACCOUNTING FOR WEBSITES;<br/>6.1 Introduction;<br/>6.2 Websites - their content and development;<br/>6.3 Acquisitions and Dispositions in a Web-based Business;<br/>6.4 Position in India;<br/>6.5 Conclusion;<br/>CHAPTER SEVEN - TAXATION ON THE NET;<br/>7.1 Introduction;<br/>7.2 Indian Economy - A Bird's Eye-view;<br/>7.3 India's present Ex-1m Policy;<br/>7.4 Tax Policy Objectives;<br/>PART THREE - STATEMENT OF THE RESEARCH PROBLEM;<br/>CHAPTER EIGHT – JURISDICTION - A PRIMA-FACIE REQUIREMENT;<br/>8.1 Introduction;<br/>8.2 Tax Jurisdiction in India;<br/>8.3 Impact of technological developments on Traditional dimensions of Jurisdiction;<br/>8.4 The question of E-Commerce;<br/>8.5 Analysis of some important cases;<br/>8.6 Technological challenges;<br/>8.7 Concept of Pennanent Establishment and E-Commerce - An OECD Appraisal;<br/>CHAPTER NINE - COMMERCE IN INTANGIBLES - THE PROBLEM OF VALUATION;<br/>9. 1 Introduction;<br/>9.2 Indian position on Intangibles;<br/>9.3 Methods of Valuation;<br/>CHAPTER TEN - INFORMATION - ITS TRADE AND VALUATION PROBLEMS;<br/>10.1 Introduction;<br/>10.2 The Indian position;<br/>10.3 Competing Sources of Law and the development of Information Assets;<br/>10.4 Third Party rights and Loan risks;<br/>10.5 Character of a lending transaction;<br/>10.6 Conclusion;<br/>CHAPTER ELEVEN - V AT - ITS APPLICABILITY TO NET-COMMERCE;<br/>11.1 Introduction;<br/>11.2 Implications for tax policy and tax administration;<br/>PART FOUR – CONCLUSIONS CHAPTER TWELVE – CONCLUSIONS;<br/>12.1 Existing models of taxation and Cyberspace;<br/>12.2 Jurisdiction - physical standards obsolete;<br/>12.3 Characterization of Income in the context of Digitized goods and information;<br/>12.4 Tax administration and Compliance issues;<br/>12.5 Application of Service tax to the Net -A possibility;<br/>12.6 Need for Consensus at the International Level<br/>12.7 Valuation in bytes and tax in bits;<br/>12.8 Possible guidelines to tax Cyberspace;<br/>BIBLIOGRAPHY;<br/>(A) Books and Articles;<br/>(B) Documents and General Articles;<br/>(C) List of Web sites;<br/>(D) List of Cases;<br/>APPENDICES.<br/><br/> |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Online Contract and NET Sales |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Sales Tax - Computer Software |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax Treaties - International Framework |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | VAT Application in India |
| 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/123456789/2069">http://opac.nls.ac.in:8081/xmlui/handle/123456789/2069</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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| National Law School | National Law School | 24.07.2017 | LLM083 | 28.10.2017 | 28.10.2017 | Dissertation |
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