About the Author

Ganesh Rajgopalan is a Chartered Accountant and handles tax audits and litigation on income-tax and indirect tax matters. He is a keen student of taxation. He was awarded the Heather Self Medal for standing joint-first in the paper "Principles of International Taxation" in the ADIT Course conducted by Chartered Institute of Taxation, the United Kingdom in 2013.

He is one of the two Branch Reporters for India for the International Fiscal Association Cancun Congress, 2020 on the Subject 1 – "Reconstructing the Treaty Network" dealing extensively with the MLI and its impact on the double tax treaties. He also has a chapter contribution on the topic "The Multilateral Instrument – Scope and Interpretation of Terms" for the Compendium on the Multilateral Instrument published by the Bombay Chartered Accountants' Society in 2020.

His academic research interests are in the areas of taxation, copyright law, and international trade laws. He has authored the book, "Taxation of Copyright Royalties in India – Interplay of Copyright Law and Income-tax" published in 2019. His articles on taxation of software were published in the Bulletin of International Taxation and Asia Pacific Tax Bulletin of the IBFD. His article, "Taxing Digital Economy - Applicability of Non-Discrimination Rules in International Agreements" was a background paper for the New Delhi Conference of the International Fiscal Association held in April 2018. He also has a chapter contribution on the topic "Foreign Jurisprudence on General Anti Avoidance Rules (GAAR)" for the Compendium on GAAR published by the Bombay Chartered Accountants' Society in 2018.

He is a regular participant in the activities of professional bodies, including the Bombay Chartered Accountants' Society and the Chamber of Tax Consultants and, has been a part of several committees of these organisations.

Acknowledgments

The author is grateful for the feedback received from various people about the Referencer and its usefulness. Mr. Padamchand Khincha has encouraged the author to take this work to its logical conclusion and the author is indebted to him. The author wishes to thank Mr. T.P. Ostwal, Chairman of the Klaus Vogel Study Group of the BCAS for permitting a series of meetings of the Group to discuss the various nuances arising out of the operation of the MLI on India’s treaties which deepened the author’s understanding of the subject. Thanks are also due to several professionals and personal friends who contributed with their comments: Messrs. Kartik Badiani, Ramesh Iyer, D.S. Sharma, Rutvik Sanghvi, Nilesh Kapadia, Dhruv Kapadia and Karnik Gulati, all provided their insight. The author is also grateful to Mr. Mayur Nayak, Chairman of the International Taxation Committee of the BCAS who has played a key role in bringing out this ePublication.