Chapter 6 : E-Commerce Taxation / Topic : he Law of Double Taxation Avoidance Agreements and Taxable Jurisdiction Over Non-Residents, Under the Income Tax Act, 1961, / Content : he Law of Double Taxation Avoidance Agreements and Taxable Jurisdiction Over Non-Residents, Under the Income Tax Act, 1961, objectives of tax treaties ,types of DTAA, role of tax treaties in international tax planning,models of DTAA