International taxation in the digital era
edited by Parthasarathi Shome ; foreword by Judith Freedman.
Bok Engelsk 2020 Two-Day Conference on International Taxation in the Digital Era
| Omfang | xxiv, 231 pages ;
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| Opplysninger | "ITRAF, International Tax Research and Analysis Foundation.". - Foreword by Judith Freedman -- Preface -- About the contributors -- Detailed contents -- chapters. 1. Thrust of the volume's analysis / Parthasarathi Shome -- Digital economy, its form and taxation -- 2. What comprises the digital economy? global challenges going forward / Shikha Mehra and Rohit Roy -- 3. Challenges in the design of digital taxation in India / Alok Prasanna Kumar and Vinti Agarwal -- 4. Value added tax/Goods and services tax in the digital era / Krupa Venkatesh -- Taxation of capital and its avoidance 5. Addressing tax avoidance : cross country experience and an Indian case study / Parthasarathi Shome -- 6. GAAR : can legitimate tax planning survive? / PVSS Prasad -- 7. Legislative over-activism as cause of business uncertainty / Saurav Bhattacharya -- 8. Capital gains under Indian tax treaties in the post BEPS era / Nigam Nuggehalli -- 9. Place of effective management : domestic and international perspectives / Mukesh Butani and Ashrita Prasad Kotha -- 10. Taxation of capital : Angel tax on closely held companies -- 11. A comprehensive overview of shifts in international taxation / K.R. Girish.. - Contributed papers presented at Two-Day Conference on International Taxation in the Digital Era, organized by International Tax Research and Analysis Foundation, from August 2-3, 2019 at Bangalore, India; chiefly with reference to India.
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| Emner | |
| ISBN | 9789389176483
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