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Siddhesh Rao

Siddhesh Rao LL.M.
Telephone:
+43 1 31336 6826
Email:
About me:
Siddhesh Rao is a doctoral candidate at the Institute for Austrian and International Tax Law of Vienna University of Economics and Business (Wirtschaftsuniversität Wien). Siddhesh’s research focuses on policy issues of money laundering, illicit financial flows, tax and good governance. His previous experiences include work in private tax practise in India advising MNEs and corporates. He is a member of the Institute of Chartered Accountants of India and has an LL.M in international tax law from Vienna University of Economics and Business. Siddhesh Rao ist Prae Doc Universitätsassistent am Institut für Österreichisches und Internationales Steuerrecht der Wirtschaftsuniversität Wien. Siddheshs Forschungsschwerpunkte sind Geldwäsche, illegale Finanzströme, Steuern und Good Governance. Zu seinen früheren Erfahrungen gehört die Arbeit in einer privaten Steuerpraxis in Indien, wo er multinationale Unternehmen und Konzerne beriet. Er ist Mitglied des Institute of Chartered Accountants of India und hat einen LL.M. in internationalem Steuerrecht von der Wirtschaftsuniversität Wien.
Contact information and photo taken from and editable at WU Directory.

Affiliation

CV

2021
Pre-Doctoral Research and Teaching Associate at the Institute for Austrian and International Tax Law
since 2019
Teaching and Research associate - Institute for Austrian and International tax law
2018-2019
LL.M - Vienna University of Economics and Business
2014-2018
Senior Member– International Tax Practice, T.P.Ostwal and Associates LLP, Chartered Accountants, India
2009-2012
Associate Member - Institute of Chartered Accountants of India
2006-2009
Bachelor of Commerce - University of Mumbai

Researcher Identifier

Awards and Honors

2011
Shri Sultan Chand Memorial Silver Medal for securing all India Second Rank in Chartered Accountancy (PCC) Exams
The Shailesh Kapadia Silver Medal for securing all India Second Rank in Chartered Accountancy (PCC) Exams

Classifications

Expertise

  • Illicit financial flows
  • Interaction of tax, investment and trade issues
  • International tax law
  • Money laundering issues
  • Tax policy
  • Tax Transparency and Corruption
  • The Income-tax Act, 1961 (India)
  • Transfer Pricing

Activities

Organization scientific meeting (Conference etc.)
  2020 WU (Vienna University of Economics and Business) - Conference on Identifying the potential for the misuse of Client/Attorney Privilege and outlining the overall role for Inter-Agency Cooperation on the IFFs Agenda
  2020 WU (Vienna University of Economics and Business) - Conference on Unpacking the practical systems and tools for the implementation of Beneficial Ownership Standards and Unexplained Wealth Orders
Supervisor dissertation
  2021 WU (Vienna University of Economics and Business) - Supervision of bachelor thesis - Taxation of ESports
  2020 WU (Vienna University of Economics and Business) - Supervision of bachelor thesis - The profit allocation rules according to unified approach
Attendance scientific meeting (Conference etc.)
  2020 WU (Vienna University of Economics and Business) - Workshop on Transfer pricing, Artificial intelligence, Blockchain and Data Analytics
  2020 UCLouvain, and co-hosted by LSE and the University of Melbourne - Global Tax Symposia
  2020 Tilburg University - Tax Treaty Case Law around the Globe 2020
  2020 OECD - Global forum meeting on Tax Transparency and Exchange of Information
  2019 WU (Vienna University of Economics and Business) - “Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation”
  2019 WU (Vienna University of Economics and Business) - Co-​operative Compliance: Towards Improved Tax Certainty
  2019 WU (Vienna University of Economics and Business) - Transfer Pricing Symposium: Attribution of Profits to Permanent Establishments

Publications

Journal article

2021 Owens, Jeffrey, Ndubai, Joy Waruguru, Rao, Siddhesh. 2021. Bridging the Policy Gaps: A Tax Focused Guide to Investment Agreements for Tax and Investment Policymakers. Tax Notes International. 101 (10), 1295-1298. (Details)
2020 Rao, Siddhesh. 2020. The Potential Use of AI, Blockchain & Data Analytics in Transfer Pricing. beck.digitax. 2 118 (Details)
2018 Rao, Siddhesh. 2018. Coverage of OECD multilateral tax instrument on India and its top 10 tax treaty partners in terms of foreign direct investment. Intertax. 46 (5), 434-449. (Details)

Chapter in edited volume

2020 Owens, Jeffrey, Ndubai, Joy Waruguru, Rao, Siddhesh. 2020. Chapter 10: Exchange and Collaboration with Tax Administrations. In: Enhancing Government Effectiveness and Transparency : The Fight Against Corruption, Hrsg. Bajpai,Rajni; Myers,C. Bernard. 267-287. Washington, D.C. World Bank Group. open access (Details)
2019 Rao, Siddhesh. 2019. The PE Definition: A Threshold for Source State Taxation (Art 5). In: Special Features of the UN Model Convention, Hrsg. Binder/Wöhrer, 47-72. Wien: Linde. (Details)

Paper presented at an academic conference or symposium

2021 Rao, Siddhesh. 2021. The Notion of „Tax“ Under the Credit Method. 28th Viennese Symposium on International Tax Law “Methods to Avoid Double Taxation”, Vienna, Austria, 14.06.2021. (Details)

Poster presented at an academic conference or symposium

2021 Rao, Siddhesh. 2021. Doctorate Seminar on European Tax Law. the Institute for Austrian and International Tax Law WU (Vienna University of Economics and Business) in collaboration with University of Leiden, Stockholm University and Uppsala University, Vienna, Austria, 25.02.2022. (Details)

Research report, expert opinion

2021 Owens, Jeffrey, Ndubai, Joy Waruguru, Rao, Siddhesh. 2021. International Investment Agreements and their implications for tax measures:. USA:UNCTAD. (Details)

Magazine/newspaper article

2022 Rao, Siddhesh, Owens, Jeffrey. 2022. Get tax ready for digital money. The Economic Times, India, 21.02.22 (Details)
2021 Owens, Jeffrey, Rao, Siddhesh, Ndubai, Joy Waruguru. 2021. Some vexing tax questions. The Economic Times, India, 21.06.21 (Details)
  Owens, Jeffrey, Rao, Siddhesh, Ndubai, Joy Waruguru. 2021. How to stick to treaties not tricks. The Economic Times, India, 24.03.21 (Details)

Unpublished lecture

2022 Rao, Siddhesh. 2022. Discussant - Imposing Standards: the North-South Dimension to Global Tax Politics by Dr Martin Hearson, Research Fellow at the Institute of Development Studies, Lead for the International Centre for Tax and Development (ICTD). CBS Tax Seminar 3 "Hot off the press" organised by Copenhagen Business School, Copenhagen, Denmark, 05.04.22 (Details)
  Rao, Siddhesh. 2022. More RPA use cases in Taxation and Customs. Seminar “Robotic Process Automation in Taxation and Accounting” organised by WU Tax Law Technology Center, Vienna, 29.03.22 (Details)
  Rao, Siddhesh. 2022. RPA In Taxation and Accounting. Seminar “Robotic Process Automation in Taxation and Accounting” organised by WU Tax Law Technology Center, Vienna, Vienna, 28.03.22 (Details)
  Rao, Siddhesh, Barbosa Moura, Marcelo Henrique. 2022. Tax planning by means of non-discrimination clauses. The Practice of Double Tax Treaties in Case Studies, Course for tax practitioners organised by Akademie der Steuerberater und Wirtschaftsprüfer with Institute for Austrian and International Tax Law, Wirtschaftsuniversität Wien, Vienna, 18.03.22 (Details)
  Rao, Siddhesh. 2022. Capital gains and tax treaties. The Practice of Double Tax Treaties in Case Studies, Course for tax practitioners organised by Akademie der Steuerberater und Wirtschaftsprüfer with Institute for Austrian and International Tax Law, Wirtschaftsuniversität Wien, Vienna, 17.03.22 (Details)
  Rao, Siddhesh. 2022. iscussant - Could Global Formulary Apportionment be Key to Equitable Taxation of Extractive Industries? An Empirical Study presented by Natalia Pushkareva (University of Urbino). Lisbon International and European Tax Law Seminars organised by University of Leeds and University of Lisbon, Lisbon, Portugal, 24.02.22 (Details)
  Rao, Siddhesh. 2022. Beneficial ownership transparency in Kenya, South Africa and Nigeria. IBFD Doctoral Meeting of Researchers in International Taxation (DocMIT), Amsterdam, Netherlands, 31.01.22 (Details)
2021 Rao, Siddhesh. 2021. Future of Taxation - lecture on Illicit financial flows. Online conference organised by Austrian Federal Ministry of Finance (BMF) / Joint Vienna Institute / International Monetary Fund / Österreichische Nationalbank In collaboration with Wirtschaftsuniversität Wien and Universität Wien, Vienna, 17.09.21 (Details)
  Rao, Siddhesh. 2021. GRI 207. Henkel Global Tax Campus 2021, vienna, 07.09.21 (Details)
  Rao, Siddhesh. 2021. The Role of Effective Legal and Administrative Systems in Strengthening Inter-Agency Cooperation to Combat IFFs and Client attorney privilege. Conference on tax transparency and corruption, Global tax policy center, WU, vienna, 15.07.21 (Details)
  Rao, Siddhesh, Hellebrandt, Vera. 2021. Distributive rules relevant for companies. CEE Vienna International Tax Law Summer School 2021, Vienna, 13.07.21 (Details)
  Rao, Siddhesh, Castagna, Stefano. 2021. Dispute Resolution procedure. Henkel Global Tax Campus, Vienna, 21.04.21 (Details)
2020 Rao, Siddhesh. 2020. E-invoicing and real time reporting. Workshop WU - Thomson Reuters, Vienna, 23.10.20 (Details)
  Owens, Jeffrey, Rao, Siddhesh. 2020. Lecture on Illicit financial flows in the conference titled "Future of taxation" Online conference organised by Austrian Federal Ministry of Finance (BMF) / Joint Vienna Institute / International Monetary Fund / Österreichische Nationalbank In collaboration with Wirtschaftsuniversität Wien and Universität Wien, Vienna, 02.09.20 (Details)

Projects

  • No projects found.