000			02057nam a2200193Ia 4500
999			_c110248 _d110248
003			OSt
005			20210302111452.0
008			170717s2002 xx 000 0 und d
040			_cnls
100			_aAnnie Varghese
245		3	_aAn Analysis of the Attribution of Profits to a Permanent Establishment Involved in E-Commerce Transactions on the Basis of the Report of the Technical Advisory Group of the OECD
260			_aBangalore _bNLSIU _c2002
300			_a94p
505			_aTABLE 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);
650			_aE-Commerce Taxation _aInternational Taxation _aTransfer Pricing
700			_aProf. K C Gopalakrishnan - Guide
856			_u http://opac.nls.ac.in:8081/xmlui/handle/123456789/334
942			_2ddc _cDIS