TABLE OF CONTENTS
I. INTRODUCTION;
2. GENERAL PRINCIPLES OF INTERNATIONAL TAXATION VIS A VIS
ECOMMERCE TAXATION;
3. PERMANENT ESTABLISHMENT;
3.1 HISTORY;
3.2 PERMANENT ESTABLISHMENT UNDER THE OECD MODEL TAX CONVENTION; 3.3 THE CHALLENGE OF E-COMMERCE;
3.4 OECD FINDINGS;
3.5 SUMMARY OF REQUIREMENTS FOR A SERVER-PE;
3.6 CONCLUSION: PROBLEMS SOLVED?;
4. THE INDIAN POSITION;
4.1 RESIDENCE RULE;
4.2 SOURCE RULE;
4.3 BUSINESS INCOME;
4.4 DTAs V. INCOME TAX ACT;
4.5 REPORT OF THE INDIAN HIGH POWERED COMMITTEE ON E-COMMERCE TAXATION;
5. ATTRIBUTION OF PROFITS TO PERMANENT ESTABLISHMENT;
5.1 ARTICLE 7 OECD MODEL TAX CONVENTION;
5.2 THE ARM'S LENGTH PRINCIPLE;
5.3 TRANSFER PRICING METHODS;
5.4 TRANSFER PRICING IN INDIA;
5.5 APPLICATION OF ARTICLE 7 To 'PE' IN E-COMMERCE TRANSACTIONS;
5.6 THE BUSINESS PROFITS TAG E-COMMERCE PE ATTRIBUTION PAPER: AN OVERVIEW;
5.7 CRITIQUE;
5.8 POTENTIAL DIFFICULTIES IN APPLYING TRANSFER PRICING METHODS To ECOMMERCE;
5.9 OTHER PROBLEMS;
5.10 SEEKING AN ALTERNATIVE APPROACH;
6. CONCLUSION;
7. BIBLI OGRAPHY;
8. APPENDIX;
* ATIRIBUTION OF PROFIT TO A PE INVOLVED IN E-COMMERCE TRANSACTIONS (OECD REPORT);
*CLARIFICATION ON THE APPLICATION OF THE PERMANENT ESTABLISHMENT
DEFINITION IN E-COMMERCE: CHANGES TO THE COMMENTARY ON ARTICLE 5
(OECD MODEL CONVENTION);