Law & Practice of Taxation of DIGITAL ECONOMY & CRYPTOCURRENCY by VIJAY SHEKHAR JHA

Law & Practice of Taxation of DIGITAL ECONOMY & CRYPTOCURRENCY

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