At the outset comprehensively, the landscape of my research area is Direct, Indirect and International Taxation from the perspective of national and international market aspect of legal regime related to revenue generation. I navigate my research with the exploration of transboundary and multi-disciplinary tradition with the objective to harmonize tax across the jurisdictions. A voluminous tax treaty network has provided an opportunity for new and innovative methods of tax avoidance applied for tax minimization and tax competitiveness between Nations in International Tax Regime. Tax Avoidance ramification is such that in welfare states, there is a significant loss of required public revenue and agglomeration of black money caused consequential interruption to the economy of the country which causes inflation. Modern tax policy supplemented equity with efficiency as a goal of economic durability. Efficient allocation of resources should be universal and justiciable. On considerations of economic efficiency and fiscal justice, a taxpayer should not be allowed to use legal constructions or transactions to violate horizontal equity. After the submission of Base Erosion and Profit Shifting report by OECD the world economy is entering a new order were the old fasioned legal principles of tax planning are challenged and molded to confront the tax avoidance practices adopted by Multinational Enterprises. The issues relating Treaty Shopping, Aggressive Tax Planning, Hybrid Entity mismatch, Patent/Innovation Box Regimes, Tax Havens, Taxation of E-commerce, Transfer Pricing etc are much in a talk, including the implemantation of Goods and Service Tax in India.
In addition, my research interest is also in public law ascpets, sepcially procedural laws (Civil, Criminal and evidence law), Land Laws and practical legal education.
Area of Research: human rights and terrorism
Area of Research: Public Law
Area of Research: International Criminal Law