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)