This book has been woven with a global economy as its loom and e-tailing taxation issues as its thread. This is the result of collective work among a number of researchers in, India, South Africa, and the United Kingdom. This is a unique effort that gives in-depth and global insight into the way...

Digital trade is one of the very few areas of trade law, where one can observe a willingness shared by the international community to move forward and actively engage in new rule-making. The article contextualizes and explores this development by looking at the relevant e-commerce provisions in...

"This book identifies the important concepts woven around the idea of taxing e-retailing transactions. It also discusses broad outlines relating to taxability of E Retailing transactions from VAT and CST angle under different scenarios and arguments in favor and against of taxing the e tailing...