Digital Taxation - A Holistic View

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This book is written with the sole purpose of offering a simple, efficient, fair & hence ‘Future Ready system of Digital Taxation’. 


This book critically analyses the issue of ‘Digital Taxation’, by tracing the history of the debate. Thereafter, setting out the basic issues in simple terms and presenting clear and unequivocal views on the various issues involved. 

It is a book written in simple language, trying to bring out and explain concepts with clarity even to those who are not tax professionals. 

It is an especially heartening works for developing nations including India, as it substantially clarifies and endorses the view taken by them and presents a simple and logical explanation for such endorsement. 

Most importantly, the book suggests a viable model of taxation of digital transactions that can move further towards ensuring a more just and equitable world order in international taxation.” 

-       Akhilesh Ranjan (Member, CBDT) 


The Present Publication, authored by CA Rashmin Chandulal Sanghvi, is the latest edition, with the following contents:

·      Part I – Demystifying Digital Taxation

o   Chapter 1: Demystifying Digital Taxation

o   Chapter 2: Demystifying Computer

o   Chapter 3: Demystifying OECD

o   Chapter 4: Demystifying Digital Corporation

o   Chapter 5: Demystifying the GAP between technology & tax law

o   Chapter 6: Demystifying the difficulties in Drafting Digital Taxation System

·      Part II – International Taxation Explained

o   Chapter 7: International Taxation Existing Principles/Concepts

o   Chapter 8: Justification for the ‘Right to Tax’

o   Chapter 9: Tax Avoidance – Abuse of Law

o   Chapter 10: Illustration of Global Tax Avoidance

o   Chapter 11: Tax Havens

o   Chapter 12: Other weakness of existing system

o  Chapter 13: Connecting factors not applicable to Global Corporation

·      Part III – Analysis of OECD UA and proposal for Simplified SEP & Withholding based Digital Taxation System

o   Chapter 14: Analysis of OECD UA Proposal and Comparison with SEP and Withholding based taxation

o Chapter 15: Need for change and summary of the SEP & Withholding based system in detail

o  Chapter 16: Alternative Taxation Scheme: SEP & Withholding Based system in detail

o   Chapter 17: Simple Machinery Provisions for Digital Tax

o   Chapter 18: Digital tax on income arising from data

·      Part IV – Future of International Taxation

o Chapter 19: Several issues to be considered for future of International Taxation

o   Chapter 20: Elimination of Double Taxation

o   Chapter 21: Summary, Notes & Conclusion

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