Saudamini Gupta

Saudamini Gupta is Assistant Lecturer , Jindal Global Law School. She holds an LLM in International Tax from University of Florida , a second LLM in Intellectual Property Rights from National University of Study and Research In Law , Ranchi and also BA LLB(Hons) in Constitutional Law also from National University of Study and Research in Law, Ranchi . Her topic for her coursework in Tax focuses on Will the proposed “Formulaic substance-based Income Exclusion (carve-out)” in Pillar two OECD blueprint (To ensure global minimum level of taxation) see a shift from tax havens to Special Economic Zones?