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Sriram Govind

Institute for Austrian and International Tax Law, WU

Research and Teaching Associate

Vienna

Austria

http://www.wu.ac.at/en/taxlaw/institute/staff/active/sriram-govind-llm/

  • Institute for Austrian and International Tax Law, WU

SCHOLARLY PAPERS

5

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1,664

TOTAL CITATIONS

3

Scholarly Papers (5)

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1.

The Relationship between Tax Treaties and the Multilateral Instrument: Compatibility Clauses in the Multilateral Instrument

Lang/Pistone/Rust/Schuch/Staringer (eds.), The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, Wolters Kluwer, 2018, 111-137
Number of pages: 28 Posted: 11 Jun 2018 Last Revised: 28 Sep 2018
Sriram Govind and Pasquale Pistone
Institute for Austrian and International Tax Law, WU and International Bureau of Fiscal Documentation (IBFD)
Downloads 663 (98,581)
Citation 2

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Tax treaties, OECD, MLI, OECD MLI

2.

The Relationship between Domestic Specific Anti-Avoidance Rules and Tax Treaties

in Seiler/Blum (eds.), ‘Preventing Treaty Abuse’, Linde, 2016, 535
Number of pages: 21 Posted: 03 Nov 2017 Last Revised: 28 Sep 2018
Sriram Govind
Institute for Austrian and International Tax Law, WU
Downloads 279 (272,209)

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BEPS, Tax treaties, SAAR, GAAR, anti-abuse

3.

Carpet-Bombing Tax Avoidance in Europe: Examining the Validity of the ATAD Under EU Law

47 Intertax, Issue 10, 2019
Number of pages: 17 Posted: 01 May 2020
Ivan Lazarov and Sriram Govind
International Bureau of Fiscal Documentation (IBFD) and Institute for Austrian and International Tax Law, WU
Downloads 258 (296,486)
Citation 1

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EU Tax Law, Validity of Secondary Law, ATAD, Validity of ATAD, Subsidiarity, Proportionality, Legal Basis

4.

The New Face of International Tax Dispute Resolution: Comparing the OECD Multilateral Instrument with the EU Dispute Resolution Directive

27 EC Tax Review 6, p. 309-324 (2018)
Number of pages: 16 Posted: 31 Jul 2019
Sriram Govind
Institute for Austrian and International Tax Law, WU
Downloads 254 (301,349)

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tax disputes, tax treaties, dispute resolution, international tax, MLI, Dispute Resolution Directive, EU law

5.

Designing an Inclusive and Equitable Framework for Tax Treaty Dispute Resolution: An Indian Perspective

INTERTAX, Volume 46, Issue 4, p. 313, 2018
Number of pages: 26 Posted: 20 Aug 2018
Sriram Govind and Shreya Rao
Institute for Austrian and International Tax Law, WU and Faculty of Law, University of Oxford
Downloads 210 (362,957)

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Tax Treaties, Tax Treaty Arbitration, Tax Treaty Disputes, Tax Disputes, Mutual Agreement Procedure, Map Arbitration, Map, India Tax Arbitration