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.