Meet Our New Faculty | Ashrita Prasad Kotha
June 8, 2023
We extend a warm welcome to Ashrita Prasad Kotha who joins NLSIU as Assistant Professor of Law. She began her career as an Associate in the corporate practice of Luthra & Luthra Law Offices (L&L Partners). She has taught Taxation Law, Law of Contracts and Alternative Dispute Resolution at Jindal Global Law School (JGLS). Additionally, she has offered guest lectures on International Taxation for students of ICAI, NUJS, Alliance University and NALSAR.
Her academic interests include Taxation (domestic and international) Law, Law of Contracts, and Alternative Dispute Resolution.
In this interview, she shares more about her interests and her work.
Can you tell us more about yourself/your background?
I belong to Andhra Pradesh, but I grew up in several parts of the country owing to my father having served in the Indian Navy. I am a first-generation lawyer and academician.
In terms of my academic background, I obtained an undergraduate law degree from NALSAR and a postgraduate degree (Bachelor of Civil Law) from Oxford as a KC Mahindra Scholar. I am currently a doctoral candidate at Vienna University of Economics and Business (WU) where my thesis seeks to analyse earmarked taxes and issues arising thereto under international tax treaties and European Union law.
My professional career began as an Associate in the general corporate and M&A practice at Luthra & Luthra Law Offices (now L&L Partners). Subsequently, I worked as an Assistant Professor at Jindal Global Law School (JGLS) for five years. I have taught international taxation at ICAI, NUJS, Alliance University, NALSAR and WU. I have received Research Excellence awards from JGLS and WU. I was awarded scholarships for research stays at University of New South Wales (Abe Greenbaum Research Fellowship) and Max Planck Institute of Tax Law and Public Finance.
Outside of work, I really enjoy traveling and meditating.
What are your main areas of interest and teaching? How did your interest in these areas begin?
My main research interest is in the field of taxation (domestic and international) law and policy. In addition to teaching tax law, I have also taught courses on law of contracts and alternative dispute resolution.
My interest in taxation law was primarily sparked when I took tutorial sessions for the taxation law course at my alma mater (NALSAR). Besides discovering the joy of teaching, the stint revealed the many fundamental and contemporary substantive issues involved in tax law. However, I also noticed that the discipline tends to be relegated as a technical, complex course in law school curriculum and that international tax law is not introduced to most students in Indian law schools. This led to my quest to make tax law accessible and interesting for Indian students.
Your thoughts on starting your teaching journey at NLS?
Just before leaving for my PhD in 2019, I taught an elective course on international taxation and tax treaties at NLS. I was impressed by the quality of the discussions in the classroom. Based on this experience, I am very excited to be joining full time at NLS as part of the Department of Revenue Chair.
Which one book / podcast / published piece would you recommend to our students and why?
I would actually recommend two pieces. All students should read the piece titled ‘The Three Goals of Taxation‘ by Professor Reuven S. Avi-Yonah. The piece pushes us to think more deeply into the functions served by taxation in any society. To think of taxation as merely a means of raising revenue does not do justice to the much larger role that it actually plays in correcting inequalities and regulating behavior.
Further, for anyone interested in international taxation, I would highly recommend the piece ‘Tax Treaties as a Network Product‘ by Professor Tsilly Dagan. The piece builds on the idea that international tax standards are network products; meaning, the value increases with the number of users similar to telecommunication networks. Professor Dagan argues that the current network of international tax standards set by the Organisation for Economic Co-operation and Development (OECD) are unjust and inefficient (mainly favouring developed countries), and presents ideas of how these issues may be addressed.
Could you highlight some of your key projects or publications?
One of my key projects from the past is a co-authored a report (with the team from Vidhi Centre for Legal Policy) entitled ‘Cesses and Surcharges: Concept, Practice and Reform’ which was submitted to the Fifteenth Finance Commission. It analyses the legal and constitutional issues surrounding the rampant increase in cesses and surcharges in the Indian tax regime.
Few of my most recent publications are listed below:
- Earmarking of Taxes for Disruption and Recovery in Tax Law in Times of Crisis, Peter Harris, Dominic De Cogan and Alexis Brassey (eds.), Hart Publishing, 2023, 75-94.
- National Report India: The Indian Dividend Distribution Tax: Entitlement to Treaty
Protection?, in Tax Treaty Case Law around the Globe 2021, Lang/Kofler/Rust/Owens/Pistone/Schuch/Spies/Staringer/Storck/Essers/Kemmeren/S mit (eds.), Linde Publishing, 2022, 49-64.
To view more of her publications, please visit Ashrita’s faculty page.