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Publications

I.Articles in Collected Editions  

  1. Govind/Zolles, The Anti-Tax Avoidance Directive, in M. Lang/ P. Pistone/J. Schuch/C. Staringer/ (eds), Introduction to European Tax Law on Direct Taxation, 5th edition, Linde, forthcoming.

  2. Govind/Pistone, The Relationship Between Tax Treaties and the Multilateral Instrument: Compatibility Clauses in the Multilateral Instrument. In: The OECD Multilateral Instrument for Tax Treaties, (Lang/Pistone/Rust/Schuch/Staringer Hrsg.), The Netherlands: Kluwer Law International, 111-137.

  3. National Report: India, in M. Lang/A. Rust/J. Schuch/C. Staringer/J. Owens/P. Pistone (eds), Implementing Key BEPS Actions: Where do we stand?, forthcoming

  4. The Relationship between Domestic Specific Anti-Avoidance Rules and Tax Treaties, in Seiler/Blum (eds.), ‘Preventing Treaty Abuse’, Linde, 2016, 535

II. Articles in Journals  

  1. Govind/Rao, Designing an inclusive and equitable model for International Tax Arbitration: An Indian perspective, INTERTAX, Volume 46, Issue 4, 313-338.

  2. Govind/Bravo/Julien/Schoueri, Implementing Key BEPS Actions: Where Do We Stand?, INTERTAX, 2017 (Volume 45), Issue 12, 852.

  3. Govind/Turcan, Cross-Border Tax Dispute Resolution in the 21st century: A comparative study of existing bilateral and multilateral remedies, Derivatives & Financial Instruments, 2017 (Volume 19), No. 5

  4. India and its Tryst with Subjective Rules: An Analysis of the Recent Place of Effective Management Guidance, Asia-Pacific Tax Bulletin, 2017 (Volume 23), No. 3

  5. Govind/Damberger/Wakounig/Holzinger/Van West/Langer/Miladinovic/Walker/Zöhrer/Hörtenhuber/Bravo, The Multilateral Instrument: Legal Concerns and the Way Forward, Tax Notes International 2017, Volume 86, No. 9, 805

  6. Govind/Turcan, The Changing Contours of Dispute Resolution in the International Tax World: Comparing the OECD Multilateral Instrument and the Proposed EU Arbitration Directive, Bulletin for International Taxation, 2017 (Volume 71), No. 3/4 (Online edition)

  7. Govind/Rao, Taxation of E-commerce in India, Taxmann International Taxation, 2015 (Volume 13), Issue 2, 118

  8. Govind/Varanasi, Dispute Resolution in Tax Matters: An India-UK Comparative Perspective (with Samira Varanasi), Taxmann International Taxation, 2013 (Volume 9), Issue 3, 313

  9. The Propriety of the Force of Attraction Rule in International Tax Jurisprudence, Tax Notes International, 2013 (Volume 70), No. 9. 884.

  10. The International Tax Treatment of Cross-Border Services, Bulletin for International Taxation, 2012 (Volume 66), No. 1 (Online edition)  

Lectures and Speaking Engagements

  1. Fundamental inequities in the allocation of taxing rights under tax treaties: Issues and Possible Solutions. The Role and Design of Tax Treaties in a Global Integrated Economy, Vienna, Austria, 06.02.2018.

  2. YIN Seminar, Place of Effective Management, Tax Treaty Abuse and Permanent Establishments, IFA Congress, Rio de Janeiro, August 29, 2017

  3. Govind/Orzechowski, ‘Interpretation of Tax Treaties’, Xiamen Summer School on ‘Special Issues in Tax Treaty Law’, Xiamen University, July 17-21, 2017

  4. Govind/Miladinovic, ‘Passive Income’, Xiamen Summer School on ‘Special Issues in Tax Treaty Law’, Xiamen University, July 17-21, 2017 ‘Non-Discrimination rule in Tax Treaties’, Xiamen Summer School, 2017

  5. ‘Qualification and Allocation Conflicts’, Xiamen Summer School on ‘Special Issues in Tax Treaty Law’, Xiamen University, July 17-21, 2017

  6. ‘Tax Treaty Abuse: BEPS’, Xiamen Summer School on ‘Special Issues in Tax Treaty Law’, Xiamen University, July 17-21, 2017

  7. ‘Judicial Anti-avoidance Rules in India’, Implementing Key BEPS Actions: Where do we stand?, Rust (Burgenland), Austria, June 29 – July 1, 2017

  8. Govind/Pistone, ‘The Relationship between Tax Treaties and the Multilateral Instrument: Compatibility Clauses in the Multilateral Instrument’, 24th Viennese Symposium on International Tax Law, Vienna, 26 June, 2017

  9. Govind/Zolles, ‘Recent case law on the role of the OECD model convention and the OECD commentaries in the interpretation of tax treaties’, The Practice of Double Tax Treaties in Case Studies – Senior level course, Vienna, 22 June, 2017

  10. Govind/Rao, ‘Designing an inclusive and equitable model for International Tax Arbitration: An Indian perspective’, 4th meeting of Vienna Multi-Stakeholder Group on Improving Cross-border Dispute Resolution, Vienna, 8-9 May, 2017

  11. ‘Source Taxation’, Introduction to Tax Treaty Law, WU, Vienna, March 21, 2017

  12. ‘The impact of BEPS on tax systems in developing economies – The example of India’, Serbian Fiscal Society Young IFA Network Seminar, Belgrade, December 5, 2016

  13. ‘The impact of BEPS and other OECD initiatives on tax systems in Asia: The example of India’, International Tax LL.M Alumni Reunion, 2016, WU, Vienna, September 24, 2016

  14. ‘India looks abroad: Analyzing structures for PE Exits and Tapping Global Capital Markets for Indian Companies’, Round Table + Webinar, Nishith Desai Associates Mumbai, November 27, 2014

  15. ‘Source rule in cross-border transactions: southern perspectives, the Indian experience’, Annual Meeting of the Asian Law and Economics Association (AsLEA), 2011, University of Hong Kong, Hong Kong, 8-9 July, 2011