Ganesh Rajgopalan

Independent

SCHOLARLY PAPERS

16

DOWNLOADS

1,608

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (16)

1.

Equalisation Levy – Applicability of Non-Discrimination Rules in International Agreements

Number of pages: 13 Posted: 29 Jul 2016
Ganesh Rajgopalan
Independent
Downloads 250 (236,758)

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Equalisation levy, Digital economy, non-discrimination, Double tax treaties, GATS

2.

Implementing Tax Treaties in the Equalisation Levy Law in India

Number of pages: 12 Posted: 18 Sep 2020
Ganesh Rajgopalan
Independent
Downloads 249 (237,680)

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Taxation, Tax Law, Tax Treaties

3.

Taxing Digital Economy - Applicability of Non-Discrimination Rules in International Agreements

Background Paper for New Delhi Conference of the International Fiscal Association, April, 2018
Number of pages: 12 Posted: 04 Jun 2018
Ganesh Rajgopalan
Independent
Downloads 189 (307,964)

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Digital Economy, BEPS, EU Digital Tax, Equalisation Levy, Non-Discrimination, GATS

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royalties, computer software, taxation, tax treaties, copyright

5.

Tax Treaties and the MLI - Interpretation and Interplay

27th International & Tax Conference of the Bombay Chartered Accountants' Society (BCAS), Mumbai, 2023
Number of pages: 49 Posted: 09 May 2023
Ganesh Rajgopalan
Independent
Downloads 150 (375,934)

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MLI, BEPS, Tax Treaties, Income-tax, India

6.

THE ATO TR 2021/D4 - Taxation of Software Payments as Royalties - Comments on the Draft Ruling

Number of pages: 4 Posted: 25 Aug 2021 Last Revised: 24 Jul 2023
Ganesh Rajgopalan
Independent
Downloads 138 (401,726)

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copyright, software taxation, royalties, Australian ITAA 1936

7.

Foreign Jurisprudence on Gaars and Their Relevance to India

Number of pages: 28 Posted: 04 Sep 2019
Ganesh Rajgopalan
Independent
Downloads 130 (420,919)

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tax avoidance, general anti avoidance rules

8.

Software Distribution - Copyright and Income -Tax Issues in India

66 Bull. Intl. Taxn. 7, Online Journals IBFD, 2012
Number of pages: 10 Posted: 29 Sep 2014
Ganesh Rajgopalan
Independent
Downloads 104 (497,023)

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Software taxation, copyright, software distribution

9.

General Anti Avoidance Rules, India (Presentation Slides)

Number of pages: 24 Posted: 04 Sep 2019
Ganesh Rajgopalan
Independent
Downloads 72 (622,319)

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tax avoidance, general anti avoidance rules

10.
Downloads 68 (641,488)

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BEPS, Data, value creation

11.

GAARs of Australia, South Africa and the United Kingdom - A Comparison with Indian GAAR

Number of pages: 11 Posted: 07 Dec 2017
Ganesh Rajgopalan
Independent
Downloads 65 (656,425)

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tax avoidance, general anti-avoidance rules

12.

New Zealand Supreme Court Ruling in Frucor Suntory - Some Learnings for applying Indian GAAR

International Tax Journal of the Chamber of Tax Consultants, March 2023
Number of pages: 11 Posted: 13 Sep 2023
Ganesh Rajgopalan
Independent
Downloads 38 (824,392)

Abstract:

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tax avoidance, general anti-avoidance rules

13.

Reconstructing the Treaty Network - India Branch Report, IFA 2020 Cancun

Cahiers de Droit Fiscal International, Volume No. 105a, 2020
Posted: 18 Sep 2020
Ganesh Rajgopalan and Rakhi Modi
Independent and affiliation not provided to SSRN

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Taxation, Tax Law, Tax Conventions, India

14.

Mli Decoded - Impact on India's Tax Treaties

bcasonline.org, 2020
Posted: 18 Sep 2020
Ganesh Rajgopalan
Independent

Abstract:

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Taxation, Tax Law, Tax Conventions, India

15.

Taxation of Copyright Royalties in India - Interplay of Copyright Law and Income Tax

Taxation of Copyright Royalties in India: Interplay of Copyright Law and Income Tax, March 2019, ISBN: 978-8194031246
Posted: 12 Jun 2019
Ganesh Rajgopalan
Independent

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16.

Copyright Law and Taxation of Software in India

Posted: 26 Sep 2016 Last Revised: 13 May 2018
Ganesh Rajgopalan
Independent

Abstract:

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Software taxation, copyright, royalty, fair use

Other Papers (2)

Total Downloads: 12
1.
Downloads 8

Abstract:

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Taxation, Tax Law, Conventions, India

2.

(Presentation Slides) MLI Decoded Utility - Impact of MLI on India's Tax Treaties

Number of pages: 6 Posted: 02 Feb 2024
Ganesh Rajgopalan
Independent
Downloads 4

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MLI, Tax treaties, International taxation