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

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.

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