The Alliance Centre for Corporate and Commercial Law (ACCL) at Alliance School of Law organised a guest lecture focused on international taxation. The session featured Adv. Aman Baid, Associate at Shreya Rao & Associates, who engaged with VI Semester law students currently pursuing the Taxation Law course.

Discussion on Key Principles of International Taxation

The session explored foundational concepts in international taxation, including jurisdiction to tax, international double taxation, permanent establishment (PE), and transfer pricing. Adv. Baid explained how these principles influence cross-border business operations and legal compliance in a globalised economy.

The lecture provided clarity on how tax laws apply when economic activities span multiple jurisdictions. Issues such as tax residency, source-based taxation, and treaty-based relief mechanisms were discussed to highlight the structure and impact of bilateral tax treaties and domestic regulations.

Application through Real-World Case Studies

Case-based discussions illustrated how legal principles operate in actual business contexts. Adv. Baid shared examples from recent international tax cases to demonstrate the challenges of transfer pricing, the determination of PE status, and the resolution of double taxation disputes.

The interactive format enabled students to connect theory with practice. Discussions included practical considerations faced by legal professionals in cross-border taxation matters, covering areas such as documentation standards, dispute resolution procedures, and tax authority audits.

Enhancing Academic and Professional Integration

The lecture aligned with the school’s aim to integrate contemporary legal practice into classroom learning. By engaging with current topics in international taxation, the session supported the academic development of students while exposing them to evolving legal and regulatory frameworks.

The event also offered insights into career paths within tax law and international legal advisory roles. It introduced students to the strategic role lawyers play in multinational transactions, tax planning, and regulatory compliance.

Supporting Practice-Oriented Legal Education

The guest lecture formed part of the academic activities organised by the Alliance Centre for Corporate and Commercial Law. The Centre continues to provide platforms for dialogue between legal professionals and students, enhancing understanding of commercial law in practice.

Such engagements contribute to building legal skills and improving awareness of specialised areas within the field. The inclusion of practising lawyers in academic forums fosters critical thinking and encourages interest in emerging legal domains.

Conclusion and Learning Outcomes

The session concluded with key takeaways on the legal and operational implications of international tax rules. Emphasis was placed on the importance of accuracy, consistency, and compliance in international business structures.

By connecting legal education with current professional practices, the event supported the broader mission of Alliance University to deliver quality legal education that is responsive to industry needs. The guest lecture served as a step towards preparing students for the practical demands of global legal practice in taxation and beyond.