Handbook On Taxation And Digitalization

This handbook travels through the shifting terrain where traditional tax structures meet the fast-paced architecture of digital transformation. It examines how digital tools, platforms, and policies are reshaping compliance, administration, and revenue systems across sectors. Instead of treating taxation as a static discipline, the book presents it as a living system adapting to e-governance, data-driven decision-making, digital payments, encrypted transactions, and the rise of platform economies. Through a balanced blend of conceptual clarity and practical insights, it unpacks the evolving challenges brought forth by digital markets, globalized transactions, and technology-enabled business models, making complex transitions understandable and actionable.

Key Features

• Detailed coverage of digital taxation models, including e-invoicing, digital reporting systems, and technology-enabled audit mechanisms.
• Focused discussions on the tax implications of digital goods, virtual services, cross-border transactions, and emerging digital business structures.
• Examination of regulatory frameworks governing digital transactions, platform-based commerce, and fintech ecosystems.
• Insights into digital compliance tools, automation in tax workflows, and the growing reliance on data analytics in tax governance.
• Dedicated sections exploring global policy developments, digital tax reforms, and comparative approaches adopted by various jurisdictions.
• Simplified explanations supported by diagrams, charts, and real-world scenarios to enhance practical understanding.

This handbook is ideal for tax professionals, chartered accountants, legal practitioners, and policymakers who navigate the evolving demands of digital-era taxation.

CHAPTER 1

Introduction
Page: 1

CHAPTER 2

Taxing the Digital Economy
Page: 15

CHAPTER 3

Transfer Pricing of East, for East: Issues & Challenges for the Developing Market Forces of Asia
Page: 25

CHAPTER 4

Tax Implications on Cross-Border Telecom Transactions in India
Page: 61

CHAPTER 5

Taxing the Digital Economy in the Age of Social Media
Page: 79

CHAPTER 6

A Comprehensive Review of the Indian Tax Regime on Intellectual Property
Page: 101

CHAPTER 7

Taxing the Evolving Landscape of Cryptocurrency
Page: 123

CHAPTER 8

Challenges in Digitized Income Tax Administration
Page: 145

CHAPTER 9

Exploring Technical Hurdles in GST Rollout
Page: 165

CHAPTER 10

Leveraging AI, MI, and Data Analytics in Taxation
Page: 185

CHAPTER 11

Epilogue
Page: 193