International Taxation in the Digital Era

International Taxation in the Digital Era comprises a selection of research papers presented at ITRAF’s Annual Conference in 2019. Contributed by authors from academia and practicing tax professionals, the volume is divided into two parts focusing on the digital economy, its form and taxation; and taxation of capital and its avoidance. Parthasarathi Shome is Chairman, ITRAF, Bengaluru, and Senior Visiting Fellow, London School of Economics. He was the Adviser (Minister of State) to the Finance Minister of India and Chairman of the Tax Administration Reform Commission (TARC). Contributors Judith Freedman Professor, Oxford University Dr Parthasarathi Shome Chairman, ITRAF Shikha Mehra Co-founder, MainChain Research & Consulting Dr Rohit Roy Assistant Professor of Law, Christ (Deemed) University Alok Prasanna Kumar Senior Resident Fellow and Team Lead, Vidhi Centre for Legal Policy Vinti Agarwal Research Fellow, Tax Law Vertical, Vidhi Centre for Legal Policy Krupa Venkatesh Chief Catalyst-Tax and Technology, Consark Advisory PVSS Prasad Partner, Prasad & Prasad, Chartered Accountants Saurav Bhattacharya Executive Director, PwC India Professor (Dr) Nigam Nuggehalli Dean, School of Law, BML Munjal University Mukesh Butani Managing Partner, BMR Legal Ashrita Prasad Kotha Doctoral Candidate Research and Teaching Associate, WU, Vienna S Krishnan International Tax Professional K R Girish Founder, KR Girish & Associates