A

ITRAF undertakes extensive economic and legal studies on the tax structure, its rules and regulations. It has, among other aspects, examined:

• The state of India’s tax policy structure.
• Technology change and changing business models.
• Enhancing global competitiveness in the environment of Base Erosion and Profit Shifting (BEPS).
• Taxation matters such as GAAR, POEM, taxpayer rights and charters, and charitable organisations.
• Emerging issues in digital economy taxation.
• Tax administration and governance in litigation, arbitration, faceless assessment, and others.
• Implementation of emerging and progressive tax regimes including the Goods and Services Tax.

A critical mass of researchers and authors are making ITRAF’s research efforts successful and are supportive in its efforts to convey the findings widely across the profession.

B

ITRAF has published Six volumes on international taxation challenges. ITRAF Members and external researchers—professionals comprising accountants, economists, lawyers, academicians—have contributed to its volumes. The volumes, listed in the website www.itraf.org, are::

1. Insights into Evolving Issues of Taxation: Existing and Continuing Challenges, Wolters Kluwer, Gurugram, 2016.
2. Base Erosion and Profit Shifting (BEPS): The Global Taxation Agenda, Wolters Kluwer, Gurugram, 2016.
3. Challenges in Domestic and International Taxation: Emerging Indian Experience, with a Foreword by Philip Baker, QC, OakBridge Publishers, Gurugram, and TaxSutra, Pune, 2018.
4. International Taxation in the Digital Era, with a Foreword by Professor Judith Freedman, Oxford University, OakBridge Publishers, Gurugram, 2020.
5. Reimagining International Taxation, with a Foreword by Leandro M. Passarella and María Celina Valls, OakBridge Publishers, Gurugram, 2021.
6. Prevailing and Emerging Dilemmas in International Taxation with a foreword by Vito Tanzi, OakBridge Publishers, Gurugram, 2022.
7. New Range & Orthodox Concerns in International Taxation, edited by Parthasarathi Shome with a foreword by Johann Hattingh, valedictory by Vito Tanzi, Oakbridge Publishers, Gurugram, 2024.

In addition, three ITRAF Members have published books on the Angel Tax, Tax Consolidation, Digital Economy & Direct Taxation, Capital Taxation, and Taxpayer Rights.

The authors of the annual conference volumes published since 2016 have comprised, alphabetical Order: The names as follows: Sumeir Ahuja, Vinti Agarwal, Shankey Agrawal, Philip Baker, Saurav Bhattacharya, Eduardo Baistrocchi, Mukesh Butani, Indraneel Roy Choudhury, Bhavna Doshi, Ramon Dwarkasing, Hitesh Gajaria, K R Girish, Ashima Goyal, Riya Gupta, Sunil Gupta, H Padamchand Khincha, S Krishnan, Alok Prasanna Kumar, Lyla Latif, Shikha Mehra, N Meyappan, PVSS Prasad, Rohit Roy, K R Sekar, Srinivasan Pagal Varthi (PVS), and Krupa Venkatesh.

Several others co-authored the papers or supported the research in important ways. They include: Anuj Agarwal, Shinjani Agnihotri, Rohitash Chaudhary, Sandhya Garg, Jitesh Golani, Gaurav Kumar Goyal, Radhika Karadkar, Seema Kejriwal, Neha P Khincha, Priya Kothari, Ashrita Prasad Kothari, Ankitha Kumari, Priya Narayan, P. Shivanand Nayak, Aditya Rathore, Shivam Saigal, Harsh Shukla, Sumit Singhania and Ujjwal Tiwari, Amrisha Tripathi.

E

ITRAF has striven to move taxation research one step up and be a catalyst for building tax research and analytical capability among tax practitioners and executives.