| 000 | 03857nam a2200229Ia 4500 | ||
|---|---|---|---|
| 003 | OSt | ||
| 005 | 20240321185113.0 | ||
| 008 | 171016s2004 xx 000 0 und d | ||
| 040 | _cnls | ||
| 100 | _aPreeti Bhardwaj | ||
| 245 | _aInternational Taxation of Software | ||
| 260 |
_aBangalore _bNLSIU _c2004 |
||
| 300 | _a148p | ||
| 505 | _aTABLE OF CONTENTS TABLE OF CASES; INTRODUCTION; RESEARCH METHODOLOGY; 2.1 Contextual Framework; 2.2. Scope and Limitations; 2.3. Method of Analysis; 2.4. Review of Literature; 2.5. Research Questions; 2.6. Mode of Citation; UNDERSTANDING COMPUTER SOFTWARE; 3.1 Genesis of Computer Age; 3.2 Understanding Hardware; 3.3 Understanding Computer Software; - Software: How It Has Been Defined?; COMPUTER SOFTWARE PROGRAMMES AND SOFTWARE CATEGORIES: QUESTION OF TAXABILITY; 4.1 Systems or Operational Software; 4.2 Taxability of Operation Vis- a- Vis Application System; - Judicial Scrutiny from US Court's Perspective; 4.3 Different Software Categories: - The Canned Custom Continuum; 4.4 Taxability of Canned and Custom Software; TANGIBLE VIS A VIS INTANGIBLE SOFTWARE; 5.1. Exploring Jurisprudential Basis: Common Law Relationships between Tangible & Intangible; 5.2 Periodization of Selected Case Law Addressing the Issue of Tangibility; - Trend during the 1970s; Analysis of 1970s Trend; The Knowledge Principle; Essence of the Transaction Test; - TREND DURING THE 1980s; Analysis of Trend in The 1980s; Relative Value Test; - TREND IN THE 1990s - TO-DATE; Norwest Corp. v. Commissioner Case; Analysis Of Trend In 1990s; 5.3. Analysis of Judicial Arguments and Analogies To Other Products; 5.4 How Far Software Fit Into Common Law Modal Of Intangibility?; 5.5. In what sense, if not in common law usage, does software consist of separable tangible and intangible elements?; SOFTWARE: WHETHER GOODS OR SERVICES?; 6.1. Goods Verses Services; Position under Uniform Commercial Code; Right of Repossession ; 6.2. U. K. Perspective ; 6.3. Indian Perspective ; THE INTERNATIONAL PRICING AND VALUATION OF . COMPUTER SOFTWARE; 7.1 Question Of Valuation Of Computer Software; - Market-based method; - Income capitalization method; - Cost method; 7.2 Pricing Of Software In International Market; - Price Structures; COMPUTER SOFTWARE TRANSACTIONS; 8.1 Typical Software Transactions; - Inbound Software Transactions; Distribution Model; Copy and Distribution Model; Distribution through Internet Model; Customization Model; Enterprise Resource Planning Model; - Outbound software transactions; Body Shopping; On -site Development; Off-site Development; Value added software; 8.2. CHARACTERIZATION OF SOFTWARE PAYMENTS; - Policy Responses; - US Perspective; - OECD Perspective: Article 12; - Australian perspective; - Indian Perspective; - Software vs. Digital transactions; TAX TREATMENT OF SOFTWARE IN INDIA; 9.1 Indian Software Exports; 9.2 Policy Environment in India; - Policy Incentives; - Software Technology Parks; - On Customs Related Issues; - On Income Tax Related Issues; - Excise Duty; - On Exim Policy Related Issues; - Service Tax; - Incentives Provided By RBI for Software Companies; CONCLUSIVE SUBMISSIONS; BIBLIOGRAPHY; ANNEXURES; 1. OECD REVISED COMMENTARY ON ARTICLE 12; 2. OECD, TAX TREATY CHARACTERIZATION ISSUES ARISING FROM E-COMMERCE, (FEB. 1, 2001).; 3. INDIAN SOFTWARE EXPORTS - BREAKUP COUNTRYWISE; 4. RELEVANT EXTRACTS FROM INDIAN INCOME TAX ACT; | ||
| 650 | _aComputer Software Programmes & Categories | ||
| 650 | _aContempt Law - Origin & Evolution | ||
| 650 | _aInternational Pricing & Valuation - Computer Software | ||
| 650 | _aUnderstanding Computer Software | ||
| 700 | _aProf. K C Gopalakrishna - Guide | ||
| 856 | _uhttp://opac.nls.ac.in:8081/xmlui/handle/123456789/1380 | ||
| 942 |
_2ddc _cDIS |
||
| 999 |
_c110319 _d110319 |
||