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 Home > LAW BOOKS > Taxation Laws > Taxation > 1st Edition, 2020 |
1
Law & Practice of Taxation of Digital Economy & Cryptocurrency by Vijay Shekhar Jha
Part I
Taxation of Digital Economy under Income Tax Act, 1961
Chapter 1 Introduction to Digital Economy
Chapter 2 Characterization issues of a digital transaction
Chapter 3 Business Connection & Permanent Establishment
Chapter 4 International Response to Digital Economy & Virtual PE
Chapter 5 ITA changes pursuant to OECD Recommendations
Part II
Law & Procedure of Taxation of Digital Economy under GST regime
Chapter 6 Broad Scheme of Taxation under GST
Chapter 7 OIDAR services under GST
Chapter 8 Electronic Commercial Operator
Chapter 9 International Guidelines on GST
Part III
Taxation of Cryptocurrency
Chapter 10 Taxation of Cryptocurrencies in India
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