E-commerce and taxation report (by Ministry of Finance of India)
"The High Powered committee of Ministry of Finance, India has come out with a report on "Taxation and E-Commerce". Mr. Rashmin Sanghvi was a member of the committee. Please click on the links below for various parts of the report.
Contents
• Foreword
• Chapter 1-Introduction to Electronic Commerce
• Chapter 2-Taxation of Electronic Commerce
• Chapter 3-Enforcement Issues in Electronic Commerce
• Annexure 1-Taxation of non-residents
• Annexure 2-Treaty characterisation of e-commerce payments-TAG report and Indian position
• List of important reports and papers considered by the Committee