Library of Congress |

Library of Congress

Matches in Library of Congress for { <http://lccn.loc.gov/2001436874> ?p ?o. }

Showing items 1 to 22 of 22 with 100 items per page.

2001436874 contributor B9147033.
2001436874 contributor B9147034.
2001436874 created "2001.".
2001436874 date "2001".
2001436874 date "2001.".
2001436874 dateCopyrighted "2001.".
2001436874 description "Includes bibliographical references (p. 303-316).".
2001436874 description "Machine generated contents note: PART ONE INTRODUCTORY -- CHAPTER ONE -- INTRODUCTION -- 1.1 E-Commerce and Internet-- 1.2 Sales Tax and Usei -- 1.3 International Taxation-- 1.4 Digital Productsi s -- 1.5 The Argument for Taxing Cyberspace-- CHAPTER TWO -- INDIRECT AND CORPORATE TAXATION IN INDIA -- - VAT APPLICATION IN INDIA -- 2.1 Introduction] -- 2.2 Indirect Taxation generally-- 2.3 Definition of goods of the purposes of Indirect Taxation -- 2.4 Constitutional Provisions pertaining to Indirect Taxation -- 2.5 Corporate Taxation:-- 2.6 VAT application in India :; , -- CHAPTER THREE -- DOUBLE TAXATION PRESENT INTERNATIONAL FRAMEWORK -- FOR TAX TREATIES -- 3.1 The Evolution of Double Taxation Treaties-- 312 The OECD Model for Double Taxation - in brief-- 3.3 The UN Model for Double Taxation - in brief -- 3.4 Legal Framework for Double axation Treaties-- PART TWO -THEORETICAL FRAMEWORK -- CHAPER FOUR ; -- ON-LINE CONTRACTS AND NET-SALES - -- 4.1 Introduction-- 4.2 Loss of Sales Tax Revenue on Virtual Sales -- 4.3 Constitutional provisions -A need for a paradigmatic shift-- 4.4 Ways to Constitutionally Tax Sales-- 4.5 C onclu sion-- CHAPTER FIVE -- SALES TAX AND USE TAX AS APPLIED -- TO COMPUTER SOFTWARE -- 5.;1 Introduction -- 5.2 The.Present Position,-- 5:3 Alternatives to the Current Software SalesTax Treatment -- 5.4 Conclusion-- CHAPTER SIX -- ACCOUNTING FOR WEB SITES -- 6.1 Introduction eee; -- 6.2 Websites - their content and development: :-- 6.3 Acquisitions and Dispositions in a Web-based Business'; -- 6.4 The Position in India-- 6.5 Conclusion-- CHAPTER SEVEN -- TAXATION ON THE NET -- 7.1 Introduction-- 7.2 Indian Economy - A Bird's Eye-view-- 7.3 India's Present Exim Policy-- 7.4 Tax Policy Objectives-- PART THREE -STATEMENT OF RESEARCH PROBLEM -- JURISDICTION - A PRIMA FACIE REQUIREMENT. -- 8. 1 Introduction ., -- 8.2 Tax Jurisdiction in India-- 8.3 Impact of Tchn gia DV elpmenks Tn aditional -- Dimensions of Jurisdiction-- 8.4 The Question of E-Conmrce * -- 8.5 Analysis of some Important Cases-- 8.6. Technological Challenges * -- 8.7 Concept of Permanent Establishment and E-Commerce -- An OECD Appraisal-- CHAPTER NINE -- COMMERCE IN INTANGIBLES - THE PROBLEMS OF VALUATION -- 9. 1 Introduction-- 9.2 Indian position on Intangibles-- 9.3 Methods of Valuation-- CHAPTER TEN -- INFORMATION - ITS TRADE AND VALUATION PROBLEMS -- 10.1 Introduction . -- 10.2 The Indian position-- 10.3 Competing Sources of Law and the development of -- Inform ation Assets -- 10.4 Third Party rights and Loan risks-- 10.5 Character of a lending transaction-- 10.6 Conclusion-- CHAPTER ELEVEN -- VAT - ITS APPLICABILITY TO NET-COMMERCE -- 11.1 Introduction-- 11.2 Implications for Tax Policy and Tax Administration-- PART FOUR - CONCLUSIONS -- CHAPTER TWELVE -- CONCLUSIONS -- 12.1 Existing models of Taxation and Cyberspace-- 12.2 Jurisdiction - physical standards obsolete-- 12.3 Characterization of Income in the context of Digitized -- Goods and Information -- 12.4 Tax Administration and Compliance Issues-- 12.5 Application of Service Tax to the Net - A possibility-- 12.6 Need for Consensus at the International Level-- 12.7 Valuation-in bytes and Tax in bits-- 12.8 Possible Guidelines to Tax Cyberspace-- BIBLIOGRAPHY -- (A) Books and Articles-- (B) Documents and General Articles-- (C) List of Websites-- (D) List of Cases.".
2001436874 extent "xv, 327 p. ;".
2001436874 identifier "818815606X".
2001436874 identifier 2001436874.html.
2001436874 issued "2001".
2001436874 issued "2001.".
2001436874 language "eng".
2001436874 publisher "Mumbai : Snow White,".
2001436874 spatial "India.".
2001436874 subject "Electronic commerce Law and legislation India.".
2001436874 subject "Electronic commerce Taxation India.".
2001436874 subject "HJ5709.5.I4 G67 2001".
2001436874 tableOfContents "Machine generated contents note: PART ONE INTRODUCTORY -- CHAPTER ONE -- INTRODUCTION -- 1.1 E-Commerce and Internet-- 1.2 Sales Tax and Usei -- 1.3 International Taxation-- 1.4 Digital Productsi s -- 1.5 The Argument for Taxing Cyberspace-- CHAPTER TWO -- INDIRECT AND CORPORATE TAXATION IN INDIA -- - VAT APPLICATION IN INDIA -- 2.1 Introduction] -- 2.2 Indirect Taxation generally-- 2.3 Definition of goods of the purposes of Indirect Taxation -- 2.4 Constitutional Provisions pertaining to Indirect Taxation -- 2.5 Corporate Taxation:-- 2.6 VAT application in India :; , -- CHAPTER THREE -- DOUBLE TAXATION PRESENT INTERNATIONAL FRAMEWORK -- FOR TAX TREATIES -- 3.1 The Evolution of Double Taxation Treaties-- 312 The OECD Model for Double Taxation - in brief-- 3.3 The UN Model for Double Taxation - in brief -- 3.4 Legal Framework for Double axation Treaties-- PART TWO -THEORETICAL FRAMEWORK -- CHAPER FOUR ; -- ON-LINE CONTRACTS AND NET-SALES - -- 4.1 Introduction-- 4.2 Loss of Sales Tax Revenue on Virtual Sales -- 4.3 Constitutional provisions -A need for a paradigmatic shift-- 4.4 Ways to Constitutionally Tax Sales-- 4.5 C onclu sion-- CHAPTER FIVE -- SALES TAX AND USE TAX AS APPLIED -- TO COMPUTER SOFTWARE -- 5.;1 Introduction -- 5.2 The.Present Position,-- 5:3 Alternatives to the Current Software SalesTax Treatment -- 5.4 Conclusion-- CHAPTER SIX -- ACCOUNTING FOR WEB SITES -- 6.1 Introduction eee; -- 6.2 Websites - their content and development: :-- 6.3 Acquisitions and Dispositions in a Web-based Business'; -- 6.4 The Position in India-- 6.5 Conclusion-- CHAPTER SEVEN -- TAXATION ON THE NET -- 7.1 Introduction-- 7.2 Indian Economy - A Bird's Eye-view-- 7.3 India's Present Exim Policy-- 7.4 Tax Policy Objectives-- PART THREE -STATEMENT OF RESEARCH PROBLEM -- JURISDICTION - A PRIMA FACIE REQUIREMENT. -- 8. 1 Introduction ., -- 8.2 Tax Jurisdiction in India-- 8.3 Impact of Tchn gia DV elpmenks Tn aditional -- Dimensions of Jurisdiction-- 8.4 The Question of E-Conmrce * -- 8.5 Analysis of some Important Cases-- 8.6. Technological Challenges * -- 8.7 Concept of Permanent Establishment and E-Commerce -- An OECD Appraisal-- CHAPTER NINE -- COMMERCE IN INTANGIBLES - THE PROBLEMS OF VALUATION -- 9. 1 Introduction-- 9.2 Indian position on Intangibles-- 9.3 Methods of Valuation-- CHAPTER TEN -- INFORMATION - ITS TRADE AND VALUATION PROBLEMS -- 10.1 Introduction . -- 10.2 The Indian position-- 10.3 Competing Sources of Law and the development of -- Inform ation Assets -- 10.4 Third Party rights and Loan risks-- 10.5 Character of a lending transaction-- 10.6 Conclusion-- CHAPTER ELEVEN -- VAT - ITS APPLICABILITY TO NET-COMMERCE -- 11.1 Introduction-- 11.2 Implications for Tax Policy and Tax Administration-- PART FOUR - CONCLUSIONS -- CHAPTER TWELVE -- CONCLUSIONS -- 12.1 Existing models of Taxation and Cyberspace-- 12.2 Jurisdiction - physical standards obsolete-- 12.3 Characterization of Income in the context of Digitized -- Goods and Information -- 12.4 Tax Administration and Compliance Issues-- 12.5 Application of Service Tax to the Net - A possibility-- 12.6 Need for Consensus at the International Level-- 12.7 Valuation-in bytes and Tax in bits-- 12.8 Possible Guidelines to Tax Cyberspace-- BIBLIOGRAPHY -- (A) Books and Articles-- (B) Documents and General Articles-- (C) List of Websites-- (D) List of Cases.".
2001436874 title "Taxation of electronic commerce / K.C. Gopalakrishnan, Aruna Kanthi.".
2001436874 type "text".