TABLE OF CONTENTS LIST OF CASES ; CHPTER I: INTRODUCTION ; A. RESEARCH APPROACH; i. HYPOTHESIS; ii. OBJECTIVE; iii.SCOPE AND LIMITATIONS; iv. RESEARCH QUESTIONS; iv. METHODOLOGY; v. ACKNOWLEDGEMENT OF SOURCES; vi.CHAPTERIZATION; CHAPTER II: E-COMMERCE AND TAXATION; A. E-COMMERCE AND ISSUES; B. DOUBLE TAXATION TREATIES; i. INTERPRETATION OF DOUBLE TAXATION TREATIES; C. JURISDICTIONAL ASPECTS; D. TAX JURISDICT ION; E. SOFTWARE TAXATION; i. DEFINITION IN INDIA; ii.DIFFERENT TYPES OF SOFTWARE; iii. VARIOUS MODELS OF SOFTWARE DISTRIBUTION; 1] DISTRIBUTIVE MODE; 2] COPY AND DISTRIBUTION MODEL; 3] DISTRIBUTION THROUGH INTERNET MODEL; 4] CUSTOMIZA TION MODEL; 5] ERP MODEL; 6] BODY SHOPPING; 8] OFFSITE DEVELOPMENT; iv. DIFFERENT KINDS OF PRINCIPLES ; 1] KNOWLEDGE PRINCIPLES ; 2] PERSONAL SERVICE PRINCIPLE; v. POSSIBLE ALTERNATIVES; 1] TAX ALL PRE WRITTEN SOFTWARE. .... 2] NO TAX ON ANY SOFTWARE; 3] FUNCTIONAL APPROACH; CAPTER Ill: VAT AND TAXATION OF E-COMMERCE; A DIFFERENT APPROACHES IN IMPLEMENTING V AT; i. ORIGIN BASED VAT APPROACH; ii. CONCUMPTION BASED APPROACH; B. VAT TAXATION OF E-COMMERCE TRANSACTIONS IN EU; C.VAT TAXATION OF OF E-COMMERCE TRANSACTIONS IN USA; CHAPTER:IV INTERNATIONAL INITIATIVES: TAX RELATED ISSUES IN E-COMMERCE; A.ORGANISATION OF ECONOMIC COOPERATION AND DEVELOPMENT; B.WORLD TRADE ORGANISATION; C. WORLD INTELLECTUAL PROPERTY ORGANISATION; D. UNITED NATIONS COMMISSION ON INTERNATIONAL TRADE LAW; E. INDIA; F.UNITED STATES OF AMERICA; G. EUROPEAN UNION; H. AUSTRLIA; I. FRANCE; J. UNITED KINGDOM; CHPTER; V CONCLUTION A.SUGGRSTIONS; BIBLIGRAPHY; ANNEXTURES