Bharat’s Law & Practice of Taxation of Digital Economy & Cryptocurrency

Author : Vijay Shekhar Jha
Year: August 2020

Part I Taxation of Digital Economy under Income Tax Act, 1961

Chapter 1 Introduction to Digital Economy

Chapter 2 Characterization issues of a digital transaction

Chapter 3 Business Connection & Permanent Establishment

Chapter 4 International Response to Digital Economy & Virtual PE

Chapter 5 ITA changes pursuant to OECD Recommendations

Part II Law & Procedure of Taxation of Digital Economy under GST regime

Chapter 6 Broad Scheme of Taxation under GST

Chapter 7 OIDAR services under GST

Chapter 8 Electronic Commercial Operator

Chapter 9 International Guidelines on GST

Part III Taxation of Cryptocurrency

Chapter 10 Taxation of Cryptocurrencies in India