Bharat’s 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