Library Catalogue
Taxation of cyberspace : concept of permanent establishment whether relevant or redundant
Publication details: BangaloreBangalore NLSIU 2001Description: 334 p. ; 25 cmSubject(s): Online resources:
Contents:
TABLE OF CONTENTS I. Declaration; II. Certificate; III. Acknowledgement; IV. Methodology; PART I – INTRODUCTORY; 1.1. INTRODUCTION; 1.1.1 International Taxation; 1.1.2 E-commerce -A General Understanding; 1.1.3 Concept of Net Transactions; 1.1.4 Internet Taxation; 1.2. DOUBLE TAXATION AND INDIAN TAX SRUCTURE; 1.2.1 Constitutional Basis for Double Taxation; 1.2.2 Relevant Provisions of Income Tax Act 1961; 1.3. INTERNATIONAL TAX STRUCTURE AND TAX TREATIES; 1.3.1 An Introduction to Double Taxation Treaties; 1.3.2 Legal Framework of Double Taxation Treaties; 1.3.3 OECD Model Tax Convention, 1992; 1.3.4 UN Model Double Taxation Convention Between Developed and Developing Countries, 1980; PART II - THE PRESENT LEGAL PARADIGM; 11.1 INTRODUCTION; 11.1.1 Study of The Indian Scenario; 11.1.2 International Legal Outlook; 11.2. "BUSINESS CONNECTION"; 11.2.1 Legislative Understanding of the Concept; 11.2.2 Analysis of Case Laws; II.3."PERMANENT ESTABLISHMENT" (PE); 11.3.1 American Perspective of PE; 11.3.2 OECD Model for PE; 11.3.3 UN Model For PE; 11.4. E COMMERCE AND LAW; 11.4.1 UNCITRAL Model Law on E Commerce; 11.4.2 Indian Initiatives on E Commerce Legislation; PART III - THE DILEMMA; 111.1. INTRODUCTION; 111.1.1 Brief Statement of the Existing Legal Framework; 111.2. LACUNAE IN THE PRESENT LEGAL FRAMEWORK; 111.2.1 Drawbacks of the Indian Understanding of "Business Connection"; 111.2.2 Conceptual Vagueness of "Permanent Establishment"; 111.3. NET TRANSACTIONS AND THE CONCEPT OF PERMANENT ESTABLISHMENT; 111.3.1 OEeD Model for PE and Net Transactions; 111.3.2 UN Model for PE and Net Transactions; 111.4. NET TRANSACTIONS AND E COMMERCE LEGISLATIONS; 111.4.1 UNCITRAL Model Law-The Inadequacies; 111.4.2 Ambiguities of Indian Initiatives; PART IV – CONCLUSIONS; IV.1. INTRODUCTION; 1 IV.1.1 1 Brief Summary of the Foregoing Chapters; IV.2. "PERMANENT ESTABLISHMENTENLARGING HORIZONS"; IV.2.1 Net Taxation- Why and How?; IV.2.2 "Permanent Establishment" and its Changing Dimensions; IV.2.3 Conclusion; LIST OF CASES; BIBLIOGRAPHY; BOOKS AND ARICLES; LIST OF WEBSITES; APPENDIX.
| Item type | Current library | Status | Barcode | |
|---|---|---|---|---|
Dissertation
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. | Not for loan | LLM081 |
TABLE OF CONTENTS I. Declaration; II. Certificate; III. Acknowledgement; IV. Methodology; PART I – INTRODUCTORY; 1.1. INTRODUCTION; 1.1.1 International Taxation; 1.1.2 E-commerce -A General Understanding; 1.1.3 Concept of Net Transactions; 1.1.4 Internet Taxation; 1.2. DOUBLE TAXATION AND INDIAN TAX SRUCTURE; 1.2.1 Constitutional Basis for Double Taxation; 1.2.2 Relevant Provisions of Income Tax Act 1961; 1.3. INTERNATIONAL TAX STRUCTURE AND TAX TREATIES; 1.3.1 An Introduction to Double Taxation Treaties; 1.3.2 Legal Framework of Double Taxation Treaties; 1.3.3 OECD Model Tax Convention, 1992; 1.3.4 UN Model Double Taxation Convention Between Developed and Developing Countries, 1980; PART II - THE PRESENT LEGAL PARADIGM; 11.1 INTRODUCTION; 11.1.1 Study of The Indian Scenario; 11.1.2 International Legal Outlook; 11.2. "BUSINESS CONNECTION"; 11.2.1 Legislative Understanding of the Concept; 11.2.2 Analysis of Case Laws; II.3."PERMANENT ESTABLISHMENT" (PE); 11.3.1 American Perspective of PE; 11.3.2 OECD Model for PE; 11.3.3 UN Model For PE; 11.4. E COMMERCE AND LAW; 11.4.1 UNCITRAL Model Law on E Commerce; 11.4.2 Indian Initiatives on E Commerce Legislation; PART III - THE DILEMMA; 111.1. INTRODUCTION; 111.1.1 Brief Statement of the Existing Legal Framework; 111.2. LACUNAE IN THE PRESENT LEGAL FRAMEWORK; 111.2.1 Drawbacks of the Indian Understanding of "Business Connection"; 111.2.2 Conceptual Vagueness of "Permanent Establishment"; 111.3. NET TRANSACTIONS AND THE CONCEPT OF PERMANENT ESTABLISHMENT; 111.3.1 OEeD Model for PE and Net Transactions; 111.3.2 UN Model for PE and Net Transactions; 111.4. NET TRANSACTIONS AND E COMMERCE LEGISLATIONS; 111.4.1 UNCITRAL Model Law-The Inadequacies; 111.4.2 Ambiguities of Indian Initiatives; PART IV – CONCLUSIONS; IV.1. INTRODUCTION; 1 IV.1.1 1 Brief Summary of the Foregoing Chapters; IV.2. "PERMANENT ESTABLISHMENTENLARGING HORIZONS"; IV.2.1 Net Taxation- Why and How?; IV.2.2 "Permanent Establishment" and its Changing Dimensions; IV.2.3 Conclusion; LIST OF CASES; BIBLIOGRAPHY; BOOKS AND ARICLES; LIST OF WEBSITES; APPENDIX.