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Equalisation Levy (Law & Procedure) by CA. Ram Akshya

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Author: CA. Ram Akshya

ISBN: 978-93-94163-26-3

Publishing Date: 2022

Publisher: Bharat Law House

Edition: 1st edn., 2022

No of Pages: 524

Vendor: Bharat Law House Pvt. Ltd.

About Equalisation Levy (Law & Procedure) by CA. Ram Akshya

Chapter 1       Equalisation Levy

Chapter 2       TDS under Income-Tax on E-Commerce Transactions

Chapter 3       Relevant Statutory Provisions, Notifications and Circulars

Chapter 4       Global Minimum Tax & OECD

Appendix 1    Tax Challenges Arising from the Digitalisation of the Economy — Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS

Appendix 2    Tax Challenges Arising from the Digitalisation of the Economy — Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS

Appendix 3    Tax Challenges Arising from the Digitalisation of the Economy — Global Anti-Base Erosion Model Rules (Pillar Two) Examples Inclusive Framework on BEPS

Appendix 4    Tax Challenges Arising from the Digitalisation of the Economy — Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS

Appendix 5    Global Anti-Base Erosion Model Rules (Pillar Two) Frequently Asked Questions

Chapter 5       Brief Introduction to E-Commerce

Chapter 6       Types of E-Commerce

Chapter 7       Models of E-Commerce

Chapter 8       Functions of E-Commerce Operators

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