Introduction: On 1st October, 1998 the US government enacted the Internet Tax Freedom Act (ITFA) with the intent to further promote and develop the internet technology. The ITFA put a bar on the states and the localities from imposing taxes on internet access. This law placed a moratorium on the Read more…
Introduction: A model tax treaty is a standard or a starting point used by nations for negotiating tax treaties. Instead of starting afresh, nations use various models of tax treaties to draft treaties with another country. There are mainly 3 model treaties available. The Organisation for Economic Co-operation and Development Read more…
Introduction: In all aspects of our everyday lives, from studying, recreation, personal contact to performing financial transactions, the use of computers, the Internet, and telecommunication or information devices has given us a great deal of ease. The use of this electronic form of information has many advantages. People use this Read more…
Introduction: Information and communication technologies (ICT) have changed a major aspect of our lives. Information reaches faster to people now than it has ever been. People are more informed about the issues, challenges, and the working dynamics of the government. With knowledge comes freedom and the right to decide how Read more…
Introduction: Life today has become twofold. We live our territorial lives but we are also a part of the virtual world. Our lives have changed dramatically over the years with the advancement in digital technology and a new system of communication. India aces at being a highly adaptive country whether Read more…