Law & Practice of Taxation of DIGITAL ECONOMY & CRYPTOCURRENCY

Taxation of Digital Economy & Cryptocurrency is the one stop solution for all entrepreneurs/established businesses that are contemplating to perform their businesses or are doing their businesses in the digital medium and want clarity on what would be the tax treatment of their enterprise. This book is divided into 3 parts and into 10 chapters covering ‘Taxation of Digital Economy under Income Tax Act, 1961’ in Part-I; ‘Taxation of Digital Economy under GST regime’ in Part-II; and ‘Taxation of Cryptocurrency’ in Part-III, by virtue of which, it holistically deals with all pertinent concepts, principles and procedures which are involved in taxation of the digital transactions & businesses in India. Furthermore, this book also envelops elaborate discussion on pertinent case laws (both National and International), insights of eminent tax luminaries and apropos Articles of the OECD’s MTC & Corresponding Commentary on those Articles, OECD’s BEPS Action Plan, MLI, OECD’s International GST Guidelines and OECD’s report on “The Role of Digital Platforms in the collection of VAT/GST on online sales”. Thus, this books presents both National and International perspective on “Taxation of Digital Economy” in the most wholesome manner.