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. The report in also available on the website of Ministry of Finance - http://finmin.nic.in/fdrev.htm"
   
• 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