Occasional Papers

The following ITRAF research papers appeared in Parthasarathi Shome edited, Base Erosion and Profit Shifting (BEPS): The Global Taxation Agenda, ITRAF, Wolters Kluwer Publishers, New Delhi, 2016.

1 — The Mercantilist Paradigm: History and Basis of International Tax Law by Ramon Dwarkasing

2 — Emergence of BEPS and Future Direction by Philip Baker

3 — Emergence of Cross-Border Taxation and Firm Behaviour by Ashima Goyal & Sandhya Garg

4 — Impact of Firm Characteristics on Firm Revenue and Tax by Parthasarathi Shome

5 — Alternative Mechanisms to Make Dispute Resolution Effective by Mukesh Butani

6 — Right to Sovereignty and Domestic Tax Laws by H. Padamchand Khincha and P. Shivanand Nayak

7 — Challenges in Country-by-Country Multinational Reporting Requirements by S. Krishnan

8 — Multilateralism in the BEPS Initiative: Pros and Cons by Nuggehalli Nigam

9 — Impact of BEPS Actions on Indirect Taxes by Bhavna Doshi

10 — BEPS Actions: Concerns, Ramifications, Conclusions by Sunil Gupta

The following research first appeared as ITRAF Occasional Papers 1- 8 and were subsequently included in Parthasarathi Shome edited, Insights into Evolving Issues of Taxation: Existing and Continuing Challenges, ITRAF and Wolters Kluwer Publishers, New Delhi, 2016.

1 — Goods and Services Tax (GST): Analysis, Findings and Suggestions by Srinivasan Pagalthivarthi

2 — Risk Based Assessment in India by H. Padamchand Khincha and S. Krishnan

3 — Place of Effective Management by K.R. Sekar

4 — Examination of Limitations of Benefits Clause in Model Conventions and Tax Treaties by K.R. Girish

5 — Limitation of Benefits Clause in Tax Treaties: India Experience by K.R. Girish

6 — Taxation of Dividend Income by Indraneel Roy Chaudhury

7 — Protecting and Promoting the Tax Base in India by Mukesh Butani

8 — Recommendations on Indian Transfer Pricing Regulations by K.R. Sekar

The following research first appeared as ITRAF Occasional Papers 9- 18 and were subsequently included in Parthasarathi Shome edited with a Foreword by Philip Baker, QC, Challenges in Domestic and International Taxation: Emerging India Experience, Taxsutra and OakBridge Publishers, New Delhi, 2018.

9 — Contours and Conflicts in Tax Design:The Indian Experience by Dr. Parthasarthi Shome

10 — Philanthropy and Taxation by K R Girish

11 — Charitable Contributions: The Indian Tax system and Recommendations by K R Girish

12 — Taxation of Digital Economy: Challenges & Response by K R Sekar

13 — Taxation of Digital Economy: Analysis of Judicial Precedents and Developments and Indian Position by K R Sekar

14 — India’s Experience with Tax Treaties and the OECD’s Multilateral Instrument: A Short History by Indraneel Roy Chaudhury and Saurav Bhattacharya

15 — Minimum Standards to the OECD BEPS Multilateral Convention: An Indian Perspective by Rohit Roy

16 — Taxation of Digital Economy: Bitcoin by K R Sekar

17 — Cryptocurrencies:Indian and Global Approaches to Taxation and Regulation by Nagappan Meyyappan

18 — Taxpayer Rights in International Exchange of Information by H. Padamchand Kincha, Priya Kincha and Neha Kothari

The following research first appeared as ITRAF Occasional Papers 19- 22 and were subsequently included in Parthasarathi Shome edited with a Foreword by Professor Judith Freedman, Oxford University, International Taxation in the Digital Era, Oakbridge Publishers, New Delhi, 2020.

19 — Angel taxation: Basis, design and critical view by S. Krishnan

20 — GAAR: Legitimate tax planning? by P.V.S.S. Prasad

21 — Residence based taxation: UN, OECD, BEPS & Indian scenario by K. R. Girish

22 — Place of effective management: Domestic and international perspective by Ashrita Kotha and Mukesh Butani

23 — COVID 19 impact on economy: How India can lead the way by K. R. Sekar

24 —Inheritance Tax – Pros & Cons (3 June 2024) by K. R. Sekar