Short Description: About Law & Practice of Taxation of DIGITAL ECONOMY & CRYPTOCURRENCY 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
ISBN: 978-93-86920-88-1
AUTHOR: VIJAY SHEKHAR JHA
Edition: 1st edn., 2020
Year: 2020
Pages: 420
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