KIIT School of Law proudly congratulates Mr. Prateek Mishra, Assistant Professor of Law, on receiving the Best Paper Presentation Award at Lex Et Fiscus: A Conference on Corporate and Tax Laws, organized by the Centre of Excellence in Corporate and Commercial Laws, ICFAI Law School.
Working under the guidance of Prof. (Dr.) Kyvalya Garikapati, Mr. Mishra was recognized for his research paper titled “Treaty Shopping at the Expense of Indian Revenue: A Study of Structured Tax Abuse by Multinational Companies.” He was also awarded a cash prize of ₹5,000 in recognition of his outstanding scholarly contribution.
The research critically examined tax avoidance practices such as treaty shopping, round-tripping, and business restructuring, while analysing India’s evolving legal framework through legislative measures like the General Anti-Avoidance Rules (GAAR) and significant judicial developments, including the landmark Tiger Global judgment.
This achievement reflects KIIT School of Law’s continued commitment to high-quality legal research and academic excellence, encouraging meaningful scholarship on contemporary legal and policy challenges.
The KIIT School of Law fraternity extends its heartfelt congratulations to Mr. Mishra and wishes him continued success in his academic and research pursuits.
