Description
Bharat Law House Pvt Ltd Law And Practice Of Taxation Of Digital Economy And Cryptocurrency by Vijay Shekhar Jha
Table of Contents:
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