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100			_aNeha Shivangani
245		0	_aTaxation of e-commerce with special reference to India
260			_aBangaloreBangalore _bNLSIU _c2012
300			_a96 p. ; 25 cm.
505			_aTABLE 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 .
700			_aDr. S B N Prakash - GuideDr. S B N Prakash - Guide
856			_uhttps://dans.nls.ac.in/handle/123456789/1854
999			_c217031 _d217031