Content:
Preface;
About the Authors;
Part One : Introductory;
Chapter One : Introduction
Chapter Two: Indirect and Corporate Taxation in India - VAT Application in India;
Chapter Three : Double Taxation Present International Framework For Tax Treaties;
Part Two : Theoretical Framework;
Chapter Four : One-line Contracts and NET- Sales;
Chapter Five : Sales Tax and Use Tax As Applied To Computer Software;
Chapter Six : Accounting for Websites;
Chapter Seven : Taxation on the NET;
Part Three : Statement of Research Problem;
Chapter Eight : Jurisdiction - A Prima Facie : Requirement;
Chapter Nine ; Commerce In Intangibles - The Problems of Valuation;
Chapter Ten : Information - Its Trade and Valuation Problems;
Chapter Eleven : VAT - Its Application to NET-Commerce;
Part Four : Conclusions
Chapter Twelve Conclusions;
Bibliography