Table of Contents
CERTIFICATE ;
DECLARATION ;
ACKNOWLEDGEMENT ;
TABLE OF CONTENTS ;
LIST OF ABBREVIATIONS ;
LIST OF CASES ;
CHAPTER ONE INTRODUCTION ;
1.1 Technology and Law ;
1.2 Emergence of E-Commerce ;
1.3 E-Commerce & Globalization of Tax System ;
1.4 Implication for the State;
1.5 Research Methodology ;
1.5.1 Hypothesis ;
1.5.2 Finding ;
1.5.3 Research Objective ;
1.5.4 Method of Analysis ;
1.5.5 Mode of Citation ;
1.5.6 Research Questions ;
1.5.7 Scope ;
1.5.8 Chapterization ;
CHAPTER TWO E-CONTRACTING & TAXATION- A BASIC UNDERSTANDING ;
2.1 Electronic Contract;
2.1.1 Present Scenario ;
2.1.2 Exception to Electronic Contracting ;
2.1.3 Hurdles to Electronic execution of commercial contract in India (Backlog in IT Act} ;
2.2 Electronic Taxation ;
2.2.1 Argument for taxing E-Commerce ;
2.2.2 Argument against taxing E-Commerce ;
2.2.3 High Powered Committee on Electronic Taxation-Indian initiative;
CHAPTER THREE THE PRESENT LEGAL PARADIGM ;
3.1 UNCITRAL Model Law on E-Commerce ;
3.2 Indian initiative on E-Commerce legislation ;
3.2.1 The Electronic Commerce Act, 1998 ;
3.2.2 The Electronic Support Act, 1998 ;
3.2.3 Electronic Commerce Bill, 1999 ;
3.2.4 Information Technology Act, 2000 ;
CHAPTERFOUR E-COMMERCE & TAXATION ;
4.1 Direct Tax and E-Commerce ;
4.2 Jurisdiction to tax ;
4.2.1 Indian Income tax law ;
4.2.2 Residence based taxation ;
4.2.3 Source based taxation ;
4.3 Characterization of Income ;
4.3.1 E-Commerce-Income Tax Act-Royalties or fees for technical services;
4.3.2 E-Commerce-Income Tax Act-Business Connection or PE (Business Income) ;
4.4 Indirect Tax and E-Commerce;
4.4.1 Indirect taxes and E-Commerce: India ;
4.4.1.1 Sales Tax ;
4.4.1.2 Custom Duties ;
4.4.2 Consumption Tax & E-Commerce ;
4.4.2.1 VAT Issues ;
4.4.2.2 Different approaches to implement VAT ;
4.4.2.3 Destination based taxation ;
4.4.2.4 Origin based VAT approach ;
4.4.2.5 Permanent Establishment for consumption tax purposes .;
4.4.3 VAT and taxation of E-Commerce transaction in EU ;
4.4.4 Application of V AT to sale of digital services within EU ;
4.4.5 VAT and taxation of E-Commerce transaction in US ;
4.4.6 Taxing the digital goods in India ;
4.4.7 Taxing of intangible goods in India ;
4.4.8 International V AT/GST Guidelines ;
CHAPTER FIVE INTERNATIONAL TAX REGIME ;
5.1 Introduction to International taxation of E-Commerce ;
5.2 Explanation to International tax system ;
5.3 Double Taxation Treaty ;
5.4 The concept of Business Connection and E-Commerce ;
5.5 Understanding of the concept of Penn anent Establishment;
5.6 Alternative approach to the concept of Permanent Establishment ;
5.7 International initiative: Tax related issues in E-Commerce ;
5.7.1 OECD ;
5.7.2 The US response ;
5.7.3 The European Union ;
5.7.4 World Trade Organization ;
5.8 Drawbacks of the understanding of business connection ;
5.9 Critical analysis of the OECD PE Model;
CHAPTER SIX FUTURE RELATIONSIDP OF TECHNOLOGY & TAXATION AND ITS IMPACT ON GOVERNMENT REVENUE ;
6.1 Impact of E-Commerce taxation policy on State & Local Government Revenue ;
6.2 E-Commerce: Impact on Consumers;
6.2.1 Electronic Commerce and Consumer protection;
6.2.2 Electronic Commerce and Consumer protection group ;
6.2.3 Ministry of International Trade and Industry, Japan (MITI) Proposals ;
6.3 Glimpse of Union Budget 2012-13 on IT Industry;
CHAPTER SEVEN CONCLUSION AND SUGGESTION ;
7.1 Conclusion ;
7.2 Suggestions ;
BIBLIOGRAPHY.

Double taxation Avoidance Agreement Electronic Contracts - Taxation International tax Regime