Essays on International Taxation

Fiscally transparent entities and tax treaty eligibility

Shefali Goradia

Triangular cases – the neglected problem in tax treaty law

Michael Lang

Can tax treaty entitlement provisions for hybrid entities be refined?

Dhruv Sanghavi

Non-discrimination provisions in tax treaties

Ajay Vohra

Two to tango: a dance of substance and form

Bijal Ajinkya

Deconstructing Principal Purpose Test under Article 7 of MLI

Mukesh Butani

Preventing treaty abuse in the context of multilateral instrument

Dinesh Kanabar and Saurabh Shah

Taxation of digital economy – the journey, India and across the world

Daksha Baxi

Digitalisation of the economy: Our perspective on the OECD’s Unified Approach

Vikram Chand

Reflections on the 2019 OECD proposal on Pillar One

Guglielmo Maisto

Implementation of BEPS and Amendments to Section 9

Radhakishan Rawal

Public international law, object and purpose, MLI, BEPS and the OECD Model Tax Convention

Clive M. Baxter

Tax laws through a constitutional prism

Arvind P. Datar

Tax policy as a tool to enable impact investment and improve CSR targeting

Meyyappan Nagappan and Nehal Binani

Tax system design - an analysis of some design choices made by the Indian Income Tax Act, 1961

Shreya Rao

Through the looking glass: resolving tax disputes by arbitration under a bilateral investment treaty

H. David Rosenbloom