E-commerce and taxation report (by Ministry of Finance of India)

Contents

• Foreword
• Executive Summary
• 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

"Comments on the report may be sent latest by 30th Oct'2001 to :
The Under Secretary (Foreign Tax Division)
Ministry of Finance,
Department of Revenue,
Room No. 277-B, North Block,
New Delhi - 110 001"