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Taxation of digital economy / (Record no. 70233)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02156nam a2200217Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250121b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789389176490 |
| Qualifying information | hbk. |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.2 |
| Item number | VAI |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Author name | Vaitheeswaran, K. |
| 245 #0 - TITLE STATEMENT | |
| Title | Taxation of digital economy / |
| Statement of responsibility, etc. | K Vaitheeswaran |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | New delhi : |
| Name of publisher, distributor, etc. | Oakbridge, |
| Date of publication, distribution, etc. | 2020. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 318 p. |
| 500 ## - GENERAL NOTE | |
| General note | Taxation of Digital Economy addresses this dilemma in an authoritative manner. The author captures the entire canvas of the digital economy and discusses in great detail its functioning and various aspects encompassing e-commerce, digital payments, virtual showrooms, virtual currencies, AI, big data, and data analytics. The author brings out tax challenges by providing an in-depth analysis of how the revenue generation activity takes place across the jurisdictions, the associated issue of establishing a PE and the relevance of a virtual and digital PE in the context of taxing rights. The concepts and implications of SEP, OIDAR services, export of services, reverse charge mechanism, and Equalization Levy, in the context of the digital economy, have been described with insightful Indian and International case law. The chapters on Digital Taxes – International Experience, Unified Approach, and Possible Solutions throw light on the evolving course of action in this space.<br/>The book will be of value to lawyers, judges, chartered accountants, tax professionals, technocrats, policy-makers, students & members of the public. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes index. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Digital Economy from being a mere extension of the brick and mortar space, has evolved into a full-fledged, vibrant economic space where goods and services are transacted digitally without the need for physical presence. Identifying the inadequacy of existing framework in addressing the challenges in taxing the digital economy, the OECD has highlighted three key characteristics of the digital economy, namely, scale without mass, intangibles and the role of data and user participation. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Digital economy. |
| Topical term or geographic name entry element | Economy. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | English Books |
| Koha item type | Home library | Current library | Shelving location | Date acquired | Cost, normal purchase price | Bill Number | Accession Number | Full call number | Withdrawn status | Lost status | Not for loan | Collection |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Reference | Kalaignar Centenary Library Madurai | Kalaignar Centenary Library Madurai | நான்காம் தளம் / Fourth floor | 10/05/2023 | 950.00 | MB/2265/2023-24 | 149312 | 336.2 VAI | ENGLISH-REFERENCE BOOKS | |||
| English Books | Kalaignar Centenary Library Madurai | Kalaignar Centenary Library Madurai | மூன்றாம் தளம் / Third floor | 10/05/2023 | 950.00 | MB/2265/2023-24 | 149313 | 343.5404 VAI;1 | ENGLISH - LENDING BOOKS | |||
| English Books | Kalaignar Centenary Library Madurai | Kalaignar Centenary Library Madurai | மூன்றாம் தளம் / Third floor | 10/05/2023 | 950.00 | MB/2265/2023-24 | 149314 | 343.5404 VAI;2 | ENGLISH - LENDING BOOKS |