Dr. Saurabh Jain is Associate Professor at O.P. Jindal Law School. He holds a Doctor of Philosophy in Taxation from Victoria University of Wellington, LL.M. from University of Aberdeen, B.A.,LL.B. from NLIU, Bhopal.
Until recently he was employed at the School of Law, University of New England, Armidale, Australia. As a tenured academic for more than a decade, he has taught Australian Taxation Law and various subjects related to Commercial Law at undergraduate as well as graduate levels, and served at various administrative positions.
Dr Jain has won several honours and awards including Victoria University of Wellington Dean’s Award for Doctoral Achievement. Dr Jain has also won multiple scholarships including the Victoria University Post graduate Scholarship and CB Davidson Bequest scholarship.
Dr Jain has also won the Ernst Mach Worldwide Grant – a grant awarded by the Austrian Federal Ministry of Science, Research and Economy – following which he conducted research at the Institute for Austrian and International Tax Law, Vienna, University of Economics and Business.
Dr Jain doctoral thesis has been published as a monograph by one of the renowned publishers in International Taxation. His monograph has also been catalogued at the Library of Congress Washington. He has also published multiple articles in international and Indian law journals. He has also presented papers in various international conferences.
Dr Jain’s research interest is in tax avoidance issues related to double tax treaties, the beneficial ownership test in double tax treaties and simplification of tax system and tax legislation.
Books and Monographs
Saurabh Jain, Effectiveness Of The Beneficial Ownership Test In Conduit Company Cases (Amsterdam, IBFD 2013). ISBN 978-90-8722-174-4 (Print), ISBN 978-90-8722-175-1 (eBook).
Articles
- Saurabh Jain & John Prebble, Interpreting the Factor of Dominion in Conduit Company Cases, 73 Bull. Intl. Taxn. (2019), https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2019_05_int_1.html.
- Saurabh Jain & John Prebble, Conceptual Problems of Beneficial Ownership and the Corporate Veil, 73 Bull. Intl. Taxn. (2019), https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2019_03_o2_1.html.
- Saurabh Jain & John Prebble, Conceptual Problems of Beneficial Ownership related to Agents and Nominees, 73 Bull. Intl. Taxn. (2019), https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2019_01_o2_1.html.
- Saurabh Jain & John Prebble, Beneficial ownership and the Contractual Obligation of an Interposed Company to Pass on Income, 72 Bull. Intl. Taxn. (2018), https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2018_12_int_1.html.
- Saurabh Jain & John Prebble, Conceptual Aspects of Beneficial Ownership in the Context of Property Law, 72 Bull. Intl. Taxn. 572, 572 – 576 (2018), https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2018_10_int_1.html.
- Saurabh Jain & John Prebble, Historical Introduction to the Test of Dominion in the Context of Double Tax Treaties, 72 Bull. Intl. Taxn. 488, 488 – 492 (2018), https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2018_08_int_1.html.
- Saurabh Jain, Rewrite and Review of Income-tax Act 1961, 24 Asia-Pac. Tax Bull. (2018), https://www.ibfd.org/IBFD-Products/Journal-Articles/Asia-Pacific-Tax-Bulletin/collections/aptb/html/aptb_2018_03_in_2.html.
- Saurabh Jain & Amit Kamath, Indian and Australian Perspectives on Demonetization and its Tax Implications, 23 Asia-Pac. Tax Bull. (2017), https://www.ibfd.org/IBFD-Products/Journal-Articles/Asia-Pacific-Tax-Bulletin/collections/aptb/html/aptb_2018_03_in_2.html.
- Saurabh Jain, Administrative and Structural Challenges with the Prospective Indian GST Regime, 23 Asia-Pac. Tax Bull. (2017), https://www.ibfd.org/IBFD-Products/Journal-Articles/Asia-Pacific-Tax-Bulletin/collections/aptb/html/aptb_2017_02_in_1.html.
- Saurabh Jain et al., Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief under Double Tax Treaties, 11 eJournal of Tax Research 386, 386 – 433 (2013), https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/eJTR-Conduit-companies-Vol11-No-3pg386.pdf.
- Saurabh Jain, Changing Methods of Warfare and Violations of Human Rights of Civilians, 17 AIR Journal 17, 17 – 21 (2005).
- Saurabh Jain, Key Issues Related to Protection of Human Rights of Civilians in Armed Conflicts, 22 Practical Lawyer (2004), http://www.supremecourtcases.com/index2.php?option=com_content&itemid=1&do_pdf=1&id=850.
- Saurabh Jain, Prisoners Abuse in Iraq: Will U.S. Escape Geneva Conventions this Time?, 4 Lawz 29.
- Saurabh Jain, Can the Present International Space Law Prevent an Arms Race in Outer Space?, 14 Practical Lawyer (2004) http://www.supremecourtcases.com/index2.php?option=com_content&itemid=1&do_pdf=1&id=122.
- Saurabh Jain, Where Does Indian Disability Law Stand in the Present International Scenario?, 12 Practical Lawyer (2004) http://www.supremecourtcases.com/index2.php?option=com_content&itemid=1&do_pdf=1&id=829.
- Saurabh Jain, Effectiveness of Indian Disability Law to Enforce Human Rights of Persons with Disabilities, AIR Journal 118, 118 – 127 (2004).
