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Publikationen

Contributions to edited volumes and journal articles:

  1. Baseball Arbitration Option under the EU Dispute Resolution Directive: How Well Does it Fare Against the Objectives?, World Tax Journal 2021, Volume 13, No.2, 253-283.

  2. Earmarked Taxes: An Indian Case Study (with Pradnya Talekar), e Journal of Tax Research 2021, Volume 19, No. 1, pp.97-120.

  3. The Budgetary Treatment of Indian Earmarked Taxes: A Tale of Governance Gaps, Tax Notes International, Vol.101, No.11, 1419-1425, 2021.

  4. National Report India: The Indian Dividend Distribution Tax: Entitlement to Treaty Protection?, in Lang/Kofler/Rust/Owens/Pistone/Schuch/Spies/Staringer/Storck/Essers/Kemmeren/Smit (eds), Tax Treaty Case Law around the Globe 2020, 2021, forthcoming.

  5. National Report India (with Prerna Peshori), in Lang / Rust / Schuch / Staringer / Pistone / Krever (eds), Mission Completed ?: The Implementation and Lasting Effects of the Multilateral Instrument, forthcoming.

  6. Taxes on Income According to Art 2 Par 1 and 2 OECD Model Convention 2017, in Lang / Pistone / Rust / Schuch / Staringer (eds.) Taxes Covered under Article 2 of the OECD Model. The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes, 25-43, IBFD Books, 2021.

  7. Mukesh Butani and Ashrita Prasad Kotha, POEM: Indian and International Perspectives, Volume 4, Parthasarathi Shome (ed.), ITRAF (New Delhi 2020).

  8. Ashrita Prasad Kotha, The Distinction between Cess and Surcharge is Significant for a Taxpayer Economic and Political Weekly, Vol. 53, Issue No. 8, 24th Feb, 2018.

  9. Ashrita Kotha, The Mauritius Route: The Indian Response, Saint Louis University Law Review 62 St. Louis ULJ 203 (2017).

  10. Ashrita Kotha, Cesses in the Indian Tax Regime: A Historical Analysis in Studies in the History of Tax Law Volume 8 (Hart Publishing 2017) 483-511.

  11. Ashrita Prasad Kotha, Place of Effective Management Test in the Income Tax Act, 1961: Is it the Right Way Forward ?, 8 NUJS L. Rev 13 (2015)

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Policy Reports

  1. Ashrita Prasad Kotha et al, Cesses and Surcharges: Concept, Practice and Reform Report submitted to the Fifteenth Finance Commission (2018)

  2. Debanshu Mukherjee et al., Resolving the NPA Crisis - Some Action points for reform A Briefing Report submitted to the Reserve Bank of India (2014)

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Lectures

  1. Delivered lectures titled Interpretation of Tax Treaties, Introduction to Business Income and Dispute Resolution as part of the Xiamen Summer School, 2021.

  2. Earmarking and Tax Treaties, University of McGill Summer Tax Policy Colloquium (hosted by Professor Allison Christians and Dr. Tarcisio Magalhaes), October 13, 2020.

  3. “Critical Analysis of Indian POEM in the BEPS context” delivered at ITRAF Conference on International Taxation, Bangalore, New Delhi on August 2, 2019.

  4. Taught a Credit Course on Tax Treaties at National Law School of India University, Bangalore, India during May 2019.

  5. “POEM - Experiences and Perspective” delivered at IFA and IBFD International Tax Conference 2019 at New Delhi, India on April 26, 2019.

  6. Talk titled 'Place of Effective Management: The Indian Perspective' delivered at Business and Tax School, University of New South Wales, Sydney on July 23, 2018.

  7. Talk titled 'Use and Abuse of Earmarked Taxes in India' delivered at Monash University, Melbourne on July 4, 2018.

  8. Taught a Credit Course on International Taxation at National University of Juridical Sciences in January 2018.

  9. Seminar titled 'Cesses in the Indian Tax Regime' delivered at National Institute for Public Finance and Policy, New Delhi on September 15, 2016.

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Recent Presentations in Academic / Doctoral Conferences:

  1. Earmarking of Taxes and State Aid Law: Lessons Learned at the International Conference on State Aid hosted by University of Vienna on 7 October, 2021.

  2. Earmarking of Taxes for Disruption and Recovery at the PhD Global Tax Symposium 2021 hosted by University of Leiden (Online) on 30 September, 2021. 

  3. Earmarking of Taxes for Disruption and Recovery at the Cambridge Tax Law Fifth Tax Policy Conference, Cambridge (Online conference), United Kingdom, 5-6 July, 2021.

  4. India: The Dividend Distribution Tax: Entitlement to Treaty Protection? Tax Treaty Case Law around the Globe, Vienna, Austria, 6 - 7 May, 2021.

  5. Earmarked Taxes: A Tax Treaty and EU Law Analysis at the IBFD Doctoral Meeting of Researchers in International Taxation, Amsterdam (Online), Netherlands, 8 – 9 February, 2021.

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