Kinshuk Jha, Associate Professor, Jindal Global Law School

Kinshuk Jha is an Associate Professor and Executive Director, Centre for Comparative and International Taxation (CCIT), Jindal Global Law School (JGLS). He pursued his LLM in Europe between 2009-11, with a full scholarship from the European Commission. He then practiced for a couple of years dealing with Transfer Pricing and International Taxation matters in Pune. In 2013, he realised his calling for academia and joined JGLS. He has been
teaching domestic and international taxation to both, undergraduate and postgraduate students. He has been involved in several academic projects, ranging from innovations at the level of higher secondary education in India, where he co-authored the Legal Studies textbook for CBSE, to being part of an expert panel at the USTR investigations of India’s Digital Services Tax. His work focuses on taxpayer rights, anti-abuse provisions and digital taxation. In context of taxpayer rights in India, he first published a critical op-ed in The Hindu in 2017. The same year, he was granted a visiting scholarship at the IBFD Amsterdam. This research stay facilitated his investigation into the subject of taxpayer rights globally and offered him insights into the Indian taxpayer rights vis-a-vis the international best practices. From a policy analysis perspective, to comprehend the present and build on the future, an investigation of tax history was imperative. He authored a descriptive analytical article which traced the evolution of taxpayer rights in India right from the first Income tax Act of 1860 to the Finance Act of 2019. This peer reviewed work published in the Liverpool Law Review examined the jurisprudential, constitutional and administrative journey of taxpayer rights in India before the Taxpayer Charter of 2020. The book ‘Taxpayer Rights: Deciphering the Indian Charter’ co-authored with Mr. Mukesh Butani is the first title of its kind in India. Through such analytical works, he aims to discern solutions to achieve the fair balance between rights and obligations of taxpayers.