Rajat Bansal
Born in 1964, he has a master’s degree in business Administration from Delhi University and a graduate degree in Electrical Engineering from the Indian Institute of Technology, Kanpur. He joined Indian Revenue Service in 1987 and is the longest serving competent authority of India for tax treaty negotiations, MAP/APA negotiations and Exchange of Information (2014-2019). He has negotiated several important treaties of India including amendments in treaties with Mauritius and Singapore, China, Brazil, New Zealand etc. and new treaties with Hong Kong, Iran, Qatar, Chile, etc. He has been involved in several policy matters concerning India’s tax treaties, General Anti Abuse Rules, transfer pricing regulations, etc. He was India’s Single Point of Contact for Multilateral Convention to implement Tax Treaty related measures to Prevent BEPS (MLI) negotiations and implementation, Global Forum on Tax Transparency, Forum for Harmful Tax Practices, TIWB, etc. His contribution as UN Tax Committee member during 2017-2021 in insertion of Article 12B in new Model for taxation of digital economies is globally acknowledged.Courses:
Tax Treaty Negotiation
This course will allow students to examine the main policy and technical issues involved in the negotiation of tax treaties. It will first explore the main elements that determine a country's tax treaty policies, including the relevant features of its domestic tax system and economic factors. It will then focus on the identification of the main issues involved during the negotiation of each article of a typical tax treaty. The course will also examine the various steps for the conclusion of a tax treaty and the process of negotiation, taking into account the role of model conventions and previously concluded treaties.
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