Short Description:
ISBN: 978-93-94163-26-3
AUTHOR: CA. Ram Akshya
Edition: 1st edn., 2022
Year: 2022
Pages: 524
Chapter 1 Equalisation Levy
Chapter 2 TDS under Income-Tax on E-Commerce Transactions
Chapter 3 Relevant Statutory Provisions, Notifications and Circulars
Chapter 4 Global Minimum Tax & OECD
Appendix 1 Tax Challenges Arising from the Digitalisation of the Economy — Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS
Appendix 2 Tax Challenges Arising from the Digitalisation of the Economy — Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS
Appendix 3 Tax Challenges Arising from the Digitalisation of the Economy — Global Anti-Base Erosion Model Rules (Pillar Two) Examples Inclusive Framework on BEPS
Appendix 4 Tax Challenges Arising from the Digitalisation of the Economy — Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS
Appendix 5 Global Anti-Base Erosion Model Rules (Pillar Two) Frequently Asked Questions
Chapter 5 Brief Introduction to E-Commerce
Chapter 6 Types of E-Commerce
Chapter 7 Models of E-Commerce
Chapter 8 Functions of E-Commerce Operators
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