Article Details

The Challenges in the Taxation of E-Commerce Transactions | Original Article

Mangal Prasad Vishvakarma*, Sapna Singh Rathore, in Journal of Advances and Scholarly Researches in Allied Education | Multidisciplinary Academic Research

ABSTRACT:

It is projected that E-Commerce will grow to be a massive sector in the next years as it has captured the interest and minds of customers across the globe like never before. Globalization and market liberalization, on the other hand, make it difficult for international tax arrangements to keep up with these changes. A new business model has arisen based on the use of seamless, cross-border cyber networks. For company methods based on real-time management and using cutting-edge technology, E-Commerce has created a distinctive code of conduct. It would be difficult to create an effective tax policy without a thorough knowledge of the sector, taxation authorities' issues, and Internet-specific quirks. It argues that E-Commerce has grown tremendously over the globe including in India, and that legal and tax issues have arisen as a result of this expansion. Indian tax reform is also taken into consideration in this research, which aims to keep up with India's explosive development in E-Commerce.