Dr. Gaurav Shukla

Lecturer 

USP Statham Campus, Port-Vila, Vanuatu

Phone: +679 323-1096

Email: gaurav.shukla@usp.ac.fj

 

 

 

Bio

Dr. Gaurav Shukla joined USP in November 2020. He has vast experience in the academic profession, legal practice, and consultancy. Before joining USP, he served at National Law University (Universities fully dedicated to the study of law), two private universities, and Rajiv Gandhi School of Intellectual Property Law, Indian Institute of Technology (IIT-Kharagpur), which is one of the premium and unique institutes of India, where law and other disciplines interact in a very close periphery. During his stint at IIT, Kharagpur he chaired the Legal Aid and IP facilitation cell. He has also been a chair and member of different Committees, and a pioneer of LL.M in taxation at IIT, Kharagpur. He was also the co-investigator for the mega project of Smart Cities in India.

He has awarded a Doctoral degree in International Taxation in 2015.  He is a visiting research scholar of the Institute for Austrian and International Tax Law, Vienna, Vienna University of Economics and Business. In 2016 he was awarded the prestigious Max Planck Scholarship by Max Planck Institute for Tax Law and Public Finance, Munich, Germany for his research proposal, “Improper Use of Tax Treaties: A Legal-Economic Analysis”. He has obtained B.A.L.L.B (Hons) with 70.84 percentile and L.L.M degree with 10 out 10 CGPA, as University topper, and a Ph.D. degree from Chanakya National Law University.

He is the recipient of several awards from different NGOs, for his voluntary services. He is very extensively involved in giving free legal aid to many NGOs working in the field of Human Rights, Medical care, Right to Information, Privacy, Rural, and Urban sustainable development, and Tax Reforms.

 

Qualifications

• BA/LLB, LLM, PhD (International Taxation) Chanakya Nat. Law. Uni. 

 

Research Interests

• Taxation and Revenue Laws (Domestic and International)
• Jurisprudence
• Procedural Laws
• Law of Evidence
• Law and Economics
• Law and Social Transformation
• Rights Advocacy

 

Selection of Publications

“Capital Gains in Fiji: Legislative Framework and Key Issues”, (2020) Asia Pacific Journal of Taxation, vol. 24 (1), pp.2-14.

“Cross Border M&A’S in ASEAN and India: A Comparative Critique”, (2020), Journal of Advanced Research in Law and Economics, vol XI (2(48)), pp. 619–638. DOI:https://doi.org/10.14505/jarle.v11.2(48).33.

“Tax Effects of Treaty Shopping and OECD’s BEPS Implications”, (2020) FIIB Business Review, 9 (2), SAGE publications, pp. 1-9, DOI: 10.1177/2319714520907245, pp.85–93.

“Global Overview of Greenfield Investment and Foreign Institutional Investors: A Critical Analysis”, (2018), Indian Journal of Juridical Science (IIJJS), vol. 7 (2), pp. 54-73.

“Special treatment of Innovative Income”, (2018) electronic version, Taxmann.com, vol. 97, pp. 87–107, also selected in Taxmann Mag.

“Corporate Governance & Tax Planning”, (2018) Taxmann.com, vol. 97, pp. 645–653.

“The Restorative Justice to the Victims of Terrorist Attacks in India”, (2017) Journal of the Indian Law Institute (JILI), vol. 59, pp. 383–396.

“Goods & Service Tax–A Boon or a Curse to The Indian Scenario?”, (2009) Indian Bar Review, vol. XXXVI, pp. 23–36.

“Deductions; Profit and Gains Derived from Industrial Undertaking held by Companies”, (2009) Taxman mag. vol. 180, pp. 179–187.

“Concept of Slump Sale & Taxation Issues in India”, (2009) Madras Law Journal, 3, pp. 74–80.

“The Dynamics of Windfall Taxation System”, (2009) Taxman mag. vol. 178, pp. 64–71.

“Unregistered Trade Marks and Other Commercial Signs in Every Expanding Market: A Indian Perspective”, (2008) Indian Bar Review, vol. XXXV, pp. 199–210.

 

Research Profiles