SHRI R.P. GARG, is an Advocate practicing in Direct Tax Laws and specialising in International Tax Laws having 45 years experience, as a Chartered Accountant, as an advocate of High Courts and Supreme Court and as a Member of Income Tax Appellate Tribunal, a forum in India functioning under the administrative control of Ministry of Law, Govt. of India. This Apex body is final on facts and subject only to an appeal to High Court and only on a substantial question of law. He has been a member Tribunal for a period of over 23 years conducting tax second appeals and has retired as the Senior Vice President thereof.He has continuously contributed papers in various seminars and tax journals on International and Indian tax laws. He is currently a senior tax consultant to internationally reputed firms dealing in tax and treaty matters.Academically, he is a commerce graduate, a Fellow Member of the Institute of Chartered Accountants of India and has a master degree in law from Delhi University, India.He co-authored books on International Law, Income Tax, Limitation & Arbitration and Gift Tax laws.