Wolters Kluwer Digitalisation and Transfer Pricing The Way Ahead by MOHANISH VERMA Edition 2019

Description

CONTENTS

CHAPTER 1 BACKGROUND TO INTERNATIONAL TAXATION AND GLOBALISATION ISSUES
CHAPTER 2 DIGITALISATION AND TAXATION – CHALLENGES
CHAPTER 3 FORMULARY APPORTIONMENT – ALTERNATIVE TO FUTURE INTERNATIONAL TAXATION
CHAPTER 4 CHINA – EVOLUTION AND FUTURE OF TRANSFER PRICING
CHAPTER 5 TRANFER PRICING, DIGITALISATION AND TAXATION IN INDIA
CHAPTER 6 EMERGING ISSUES AND THE WAY AHEAD
ANNEXURE 1 COMMON CONSOLIDTED CORPORATE TAX BASE (CCCTB)
ANNEXURE 2 VODAFONE CASE IN INDIA
ANNEXURE 3 EQUALIZATION LEVY IN INDIA
ANNEXURE 4 GLOBAL INTANGIBLE LOW TAX INCOME (GILTI) AND FOREIGN DERIVED INTANGIBLE INCOME (FDII): A WORLDWIDE TAX ON INTANGIBLE INCOME
ANNEXURE 5 DRP PROVISIONS UNDER INCOME TAX ACT 1961
ANNEXURE 6 SOUTH DAKOTA VS WAYFAIR DECISION, JUNE 2018, USA
ANNEXURE 7 LOCATION SPECIFIC ADVANTAGES
BIBLIOGRAPHY