Digital Economy & Direct taxation : An overview 2022/ by K.R.Sekar

By:

Sekar,K.R

Material type: Text

TextPublication details: India: Oakbridge, 2022.Description: xxviii,179pISBN:

9789391032685

Subject(s):

DDC classification:

336.2 SEK/D

Contents:

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.

Summary: 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.

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Holdings
Item type	Current library	Home library	Call number	Status	Date due	Barcode
Book	Study Centre Alappuzha, University of Kerala	Study Centre Alappuzha, University of Kerala	336.2 SEK/D (Browse shelf(Opens below))	Available		USCA6104

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.

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