Sr. No.

Particulars

Part I

1

Issues for Debate

2

Summary

3

Scope & Logic of the discussions

4

Some assumptions and basic facts

Part II

1

Conceptual Statement of the Problem

Illustrations: FII, Internet Gaming, TV Broad Casting Company

2

Conceptual Statement of the Solution

3

Principles of International Taxation

3.1

Main Principles

3.2

Machinery Provisions

Part III

1.

Permanent Establishment & E-commerce

2.

Categorisation of Income

3.

Source

4.

Solution

5.

OECD & E-Commerce

6.

Consequences of the solution

7.

Comments on the Solution

8.

Building Blocks for the discussions

9.

Conclusion