TABLE OF CONTENTS
CERTIFICATE
DECLARATION
ACKNOWLEDGEMENT
TABLE OF CONTENTS
TABLE OF CASES
LIST OF ABBREVIATIONS
LIST OF STATUTES
CHAPTER 1
INTRODUCTION ;
l.1 Research Methodology ;
l.2 Objective ;
l. 3 Hypothesis ;
l.4 Research Questions
l.5 Mode Of Citation;
l.6 Literature Survey/Sources;
l. 7 Scope And Limitation;
CHAPTER 2
INTRODUCTION TO THE CONCEPT OF TAXATION AND ECOMMERCE;
2.1 Basic Concept of Taxation ;
2.2 Basic Concept of E-commerce ;
2.3 Should E-commerce be taxed? ;
CHAPTER 3;
ISSUES TO TAXATION OF E-COMMERCE;
3.1 Residence-Based Taxation ;
3.2 Source-Based Taxation ;
3.3 Permanent Establishment;
3.4 Characterisation of Income ;
3.5 Transfer Pricing ;
CHAPTER 4;
GLOBAL INCENTIVES FOR ADDRESSING TAX RELATED ISSUES OF ECOMMERCE;
4.1 OECD ;
4.2 WTO ;
CHAPTERS
TAXATION OF E-COMMERCE IN INDIA ;
5.1 Direct Taxation ;
5.2 Indirect Taxation ;
CHAPTER 6;
CONCLUSION ;
BIBLIOGRAPHY .

E-Commerce - Taxation - India Electronic Taxation - Advancement of Technology - India Taxation of E-Commerce