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Ganesh Rajgopalan

Independent

United States

SCHOLARLY PAPERS

19

DOWNLOADS

2,248

TOTAL CITATIONS

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Scholarly Papers (19)

1.

Implementing Tax Treaties in the Equalisation Levy Law in India

Number of pages: 12 Posted: 18 Sep 2020
Ganesh Rajgopalan
Independent
Downloads 282 (269,245)

Abstract:

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Taxation, Tax Law, Tax Treaties

2.

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

Number of pages: 13 Posted: 29 Jul 2016
Ganesh Rajgopalan
Independent
Downloads 269 (282,737)

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

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royalties, computer software, taxation, tax treaties, copyright

4.

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 236 (324,656)

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

5.

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 216 (353,017)

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

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 158 (474,889)

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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 154 (485,678)

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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 127 (572,948)

Abstract:

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Software taxation, copyright, software distribution

9.

Economic substance and the General Anti-avoidance Rules in India

Number of pages: 6 Posted: 18 Nov 2024
Ganesh Rajgopalan
Independent
Downloads 106 (674,591)

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Economic substance doctrine, tax avoidance, general anti-avoidance rules

10.

General Anti Avoidance Rules, India (Presentation Slides)

Number of pages: 24 Posted: 04 Sep 2019
Ganesh Rajgopalan
Independent
Downloads 89 (753,595)

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tax avoidance, general anti avoidance rules

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 89 (747,755)

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tax avoidance, general anti-avoidance rules

12.
Downloads 79 (809,932)

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BEPS, Data, value creation

13.

Treaty Entitlement, Principal Purpose Test, and GAAR-Select Issues

Number of pages: 31 Posted: 19 Oct 2025
Ganesh Rajgopalan
Independent
Downloads 78 (837,727)

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14.

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 71 (867,774)

Abstract:

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tax avoidance, general anti-avoidance rules

15.

Implementing the Multilateral Instrument in India -The Notification Conundrum

Number of pages: 8 Posted: 29 Oct 2025
Ganesh Rajgopalan
Independent
Downloads 52 (1,041,696)

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16.

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

Abstract:

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Taxation, Tax Law, Tax Conventions, India

17.

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

18.

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

Abstract:

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19.

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: 26
1.

(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 13

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MLI, Tax treaties, International taxation

2.
Downloads 13

Abstract:

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Taxation, Tax Law, Conventions, India