Product DescriptionContents of the book fiscally transparent entities and Tax treaty Eligibility br>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 but an I 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 beds and amendments to section 9 radhakishan Rawal public international law, object and purpose, mli, beds and the OECD model tax Convention Clive M. Baxter tax laws through a constitutional prism Arvind br. Datar tax policy as a tool to enable impact investment and improve CSR targeting meyyappan Nagaland and Nepal 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.About the AuthorDr. Dhruv Sanghavi is an Amsterdam based expert in International Tax Law & Policy. He received his B.Com (2003) and LLB (2008) from Bombay University, the Advanced LLM in International Tax Law (2011) from Leiden University, and his PhD (2018) from Maastricht University. He was awarded the 2013 Scholarship from the Taxes Committee of the International Bar Association in Boston, and the 2017 IFA President YIN Scientific Award in Rio de Jeneiro. Before moving to the Netherlands, he practiced law in India. In the Netherlands he was the scientific researcher for IBFD's Global Tax Treaties Commentaries, and worked as Assistant Professor at Maastricht University until 2019. He has also lectured on tax treaties at the University of Amsterdam, Heidelberg University, Northwestern University, University of Lausanne, Bocconi University, University of Aruba, and the National Law School University of India.