Raghav Aggarwal
International Tax Lawyer & Policy Consultant | Dubai
Where treaties, tax systems, and legal design meet.
My work focuses on international tax, treaty policy and cross-border legal architecture, particularly where domestic rules, treaty obligations and anti-avoidance standards intersect.
I examine how these frameworks operate under real commercial and institutional pressures, including questions of corporate residence, permanent establishment, treaty interpretation, tax certainty, and the design and administration of cross-border tax rules.
About
My professional work spans nearly two decades across taxation, business law and cross-border legal questions. That experience has shaped an approach to international tax that looks beyond individual rules to the wider legal, commercial and institutional systems in which they operate.
My academic work has developed alongside practice, including graduate legal study in cross-border business law at Boston University School of Law and advanced specialization in taxation at Osgoode Hall Law School. Today, my work brings together practice, research and policy analysis across international tax and treaty matters.
Academic Engagement
CUHK – KCL Annual Conference on Tax, Trade and Investment Law
Hong Kong · 10-11 September 2026
When War Moves Management
Presented research examining the tax consequences of forced managerial displacement, including corporate residence, permanent establishment and treaty questions that arise when geopolitical disruption moves management without commercially relocating the enterprise.
Latest Writing
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Chapter 1: Information Is Not Proof – When Exchanged Tax Data Becomes a Domestic Assessment
Tax authorities now receive unprecedented volumes of cross-border financial information. But an official exchange does not turn a reported account, balance or payment into proof of undeclared income. This pilot chapter argues that exchanged information should identify what must be examined, not predetermine the outcome of that examination.
Media & Commentary
Arabian Business · June 2026
British expats returning to UK this summer could get hit with double tax bill
Expert commentary on the corporate residence implications that may arise when a UAE-incorporated company is managed from another jurisdiction, including questions of central management and control.
Follow the Research
New research, developing ideas and commentary on international tax, treaty policy and tax administration are published through my LinkedIn newsletter, Raghav Aggarwal Research Notes.
Subscribe on LinkedInProfessional Inquiries
For academic collaboration, policy consultation, guest lectures, speaking enuiqries, or research dialogue
