Digital Economy & Direct taxation : An overview 2022/
Sekar,K.R
Digital Economy & Direct taxation : An overview 2022/ by K.R.Sekar - India: Oakbridge, 2022. - xxviii,179p.
1.Introduction--
2.Taxation aspects of the Digital Economy--
3.Digital Economy and Indian Income-Tax Development--
4.International Developments on Taxation of Digital Economy--
5.OECD Recommendations on Pillar 1& Pillar 2-Overview--
6.International Case Law.
Digital Economy & Direct Taxation – An Overview traces the evolution of new business models based on digital technologies and discusses the associated taxation challenges. The emergence of digital economy comprising digital goods and services, virtual currencies including blockchains and bitcoins, and digitalization of traditional business models has necessitated that the conventional principles of taxation are redesigned and newer approaches are adopted. The book identifies various direct tax issues that are being faced globally including the identification of ‘significant economic presence’, the need for nexus-based permanent establishment, and attribution of profits and collection of taxes.
9789391032685
India
Electronic commerce--Law and legislation
Electronic commerce--Taxation
Information technology--Economic aspects
336.2 / SEK/D
Digital Economy & Direct taxation : An overview 2022/ by K.R.Sekar - India: Oakbridge, 2022. - xxviii,179p.
1.Introduction--
2.Taxation aspects of the Digital Economy--
3.Digital Economy and Indian Income-Tax Development--
4.International Developments on Taxation of Digital Economy--
5.OECD Recommendations on Pillar 1& Pillar 2-Overview--
6.International Case Law.
Digital Economy & Direct Taxation – An Overview traces the evolution of new business models based on digital technologies and discusses the associated taxation challenges. The emergence of digital economy comprising digital goods and services, virtual currencies including blockchains and bitcoins, and digitalization of traditional business models has necessitated that the conventional principles of taxation are redesigned and newer approaches are adopted. The book identifies various direct tax issues that are being faced globally including the identification of ‘significant economic presence’, the need for nexus-based permanent establishment, and attribution of profits and collection of taxes.
9789391032685
India
Electronic commerce--Law and legislation
Electronic commerce--Taxation
Information technology--Economic aspects
336.2 / SEK/D