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999			_c211449 _d211449
001			21993789
003			OSt
005			20220830215830.0
008			210414s2020 ii b 100 0 eng
010			_a 2020333566
020			_a9789389176483 _q(hardbound)
025			_aI-E-2020333566; 81-91
037			_bLibrary of Congress -- New Delhi Overseas Office
040			_aDLC _beng _erda _cDLC _dDLC
042			_alcode _apcc
043			_aa-ii---
050	0	0	_aKNS2789 _b.T86 2019
082			_a343.043 SHO
111	2		_aTwo-Day Conference on International Taxation in the Digital Era _d(2019 : _cBangalore, India), _jauthor.
245	1	0	_aInternational Taxation in the Digital Era / _cedited by Parthasarathi Shome ; foreword by Judith Freedman.
264		1	_aGurugram, Haryana, India : _bOakBridge Publishing Pvt. Ltd., _c2020.
300			_axxiv, 231 pages ; _c25 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
505	0		_aForeword by Judith Freedman; Preface; About the contributors; Detailed contents; chapters. 1. Thrust of the volume's analysis / Parthasarathi Shome -- Digital economy, its form and taxation; 2. What comprises the digital economy? global challenges going forward / Shikha Mehra and Rohit Roy; 3. Challenges in the design of digital taxation in India / Alok Prasanna Kumar and Vinti Agarwal; 4. Value added tax/Goods and services tax in the digital era / Krupa Venkatesh -- Taxation of capital and its avoidance; 5 Addressing tax avoidance : cross country experience and an Indian case study / Parthasarathi Shome; 6. GAAR : can legitimate tax planning survive? / PVSS Prasad; 7. Legislative over-activism as cause of business uncertainty / Saurav Bhattacharya; 8. Capital gains under Indian tax treaties in the post BEPS era / Nigam Nuggehalli; 9. Place of effective management : domestic and international perspectives / Mukesh Butani and Ashrita Prasad Kotha; 10. Taxation of capital : Angel tax on closely held companies; 11. A comprehensive overview of shifts in international taxation / K.R. Girish.
520			_aContributed papers presented at Two-Day Conference on International Taxation in the Digital Era, organized by International Tax Research and Analysis Foundation, from August 2-3, 2019 at Bangalore, India; chiefly with reference to India.
650		0	_aTaxation _xLaw and legislation _zIndia _vCongresses.
650		0	_aDouble taxation _vCongresses.
650		0	_aElectronic commerce _xTaxation _xLaw and legislation _vCongresses.
650		0	_aInternational business enterprises _xTaxation _xLaw and legislation _vCongresses.
700	1		_aShome, Parthasarathi, _d1950- _eeditor.
710	2		_aInternational Tax Research and Analysis Foundation), _ecopyright holder, _eorganizer.
906			_a7 _bcbc _corigode _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cBK