CONFLUENCE OF CODES: INTERNATIONAL CONFERENCE ON SECURITIES, ARBITRATION & TAXATION (ICSAT 2025)

Abstract Review Results

Dear All

We sincerely thank all participants for the overwhelming response to ICSAT 2025 – Confluence of Codes: International Conference on Securities, Arbitration & Taxation. The quality of submissions was exceptionally high, and every abstract underwent a rigorous blind peer-review process.

Due to limited presentation slots, the selection was highly competitive. While not all submissions could be accommodated, we deeply value the effort, scholarship, and interest shown by every contributor. We encourage those not selected this year to stay engaged with HNLU’s future academic initiatives.

We are pleased to announce that the following authors’ abstracts have been selected for presentation at the conference scheduled for 1st–2nd November 2025 at HNLU, Raipur. We warmly congratulate them and look forward to their participation.

With warm regards,

Organizing Secretariat

HNLU-ICSAT 2025

S.No.

Name of Authors

Institution of the Authors

Theme of the Paper

Title of the Paper

1

A Venkatesh

Integrated Law Course, FOL, DU

Securities Law & Financial Regulation

Follow-on IPO Governance in India: The case of Gensol Engineering and Blusmart

2

A. Arivalzahan

Faculty of Law, University of Colombo

Commercial Arbitration & Mediation

A Comparative Study of Online Dispute Resolution Frameworks in Asia

3

Aarushi Agarwal

Amity Law School

Commercial Arbitration & Mediation

Arbitration and Corporate Governance : A Path to Shareholder Harmony

4

Abhishek Kumar

Damodaram Sanjivayya National Law University

Domestic & International Taxation

Taxation challenges in the digital economy and platform-based business models

5

Adamya Agarwal

Maharashtra National Law University, Nagpur

Commercial Arbitration & Mediation

Safeguarding Arbitration’s Integrity Through Ethical Oversight of Third-Party Funding

6

Aditi Singh

National Law University, Nagpur

Domestic & International Taxation

Online Money Gaming: Cgst, Industry Fallout And The Stretch Of Statutory Limits In Gameskraft

7

ADVOCATE MRUNAL GHATE

GHRU UNIVERSITY SAIKHEDA

Commercial Arbitration & Mediation

ADR MECHANISM IN RESOLVIG MATRIMONIAL DISPUTE

8

Adwitiya Prakash Tiwari

Hidaytullah National Law university

Domestic & International Taxation

Navigating Complexity: Key Obstacles to Multi-Level Governance in Taxation within India’s Federal Structure

9

Amishi Singh

Symbiosis Law School, Pune

Securities Law & Financial Regulation

BEYOND THE TRADITIONAL IPO: GOVERNANCE AND LIABILITY CHALLENGES IN SPACs AND DIRECT LISTINGS

10

Anagha Vinayak

Presidency University,Bangalore

Securities Law & Financial Regulation

Institutional Investors and Corporate Governance under Crony Capitalism: Implications for Securities Law in India

11

Ananya Jain

National Law Institute University, Bhopal

Securities Law & Financial Regulation

Informant rewards in practice: Recalibrating Whistleblower Policy in India’s Securities Markets.

12

Anirudh Shukla

Hidayatullah National Law University Raipur

Securities Law & Financial Regulation

CORPORATE GOVERNANCE IN THE DIGITAL AGE: A CRITICAL ANALYSIS OF BOARD LEVEL CYBER RESILIENCE IN INDIAN PUBLIC COMPANIES

13

Ankul Prajapati

National Law Institute University, Bhopal

Securities Law & Financial Regulation

Director’s Liability in the Digital Age: Legal and Governance Reforms for Board-Level Cybersecurity Oversight in Indian Securities Market

14

Ansh Parashar

Hidayatullah National Law University

Securities Law & Financial Regulation

BEYOND THE TRADITIONAL INTERMEDIARIES: REGULATORY CHALLENGES AND HYBRID FRAMEWORKS FOR DECENTRALIZED FINANCE IN THE 21ST CENTURY

15

Arnav Sharma

Amity Law School

Commercial Arbitration & Mediation

Arbitration and Corporate Governance : A Path to Shareholder Harmony

16

Aryan Sahu

 Kalinga Institute of Industrial Technology, Bhubaneswar

Domestic & International Taxation

TAX INVESTIGATION AND ENFORCEMENT IN THE DIGITAL ERA: SCANNING DIGITAL  FOOTPRINTS UNDER INCOME TAX BILL, 2025

17

Ashish Jadhav

NLU, Odisha

Securities Law & Financial Regulation

Fiscal Nudges, Fiduciary Duties: The Legal Architecture of ESG Incentives and Shareholder Protection

18

Ashwin Patidar

HNLU

Securities Law & Financial Regulation

SECURITIES FRAUD AND CORPORATE GOVERNANCE: ASSESSING WHISTLEBLOWER PROTECTION MECHANISMS AND INTERNAL CONTROL FOR EFFECTIVE ENFORCEMENT

19

Ashwin Patidar

Hidayatullah National Law University, Raipur.

Securities Law & Financial Regulation

Embedding Cyber Resilience in Indian Corporate Governance: Towards a Unified National Code

20

Avinash Bhau

Amity University Gurugram

Commercial Arbitration & Mediation

Funding Justice or Fueling Conflicts? Ethical and Transparency Dimensions of Third-Party Funding in Arbitration

21

Ayshvarya Shukla

Law graduate from MATS University Raipur

Securities Law & Financial Regulation

Cross-border market integrity & board oversight in securities regulation

22

Ayuj Singhal

HNLU, Raipur

Securities Law & Financial Regulation

SEBI’s APPROACH TOWARDS THE AIF STRUCTURE: SHOULD THE MODEL OF PREFERENTIAL ALLOTMENT REALLY BE A ROAD LESS TRAVELLED?

23

Ayushman Tripathi

Hidayatullah National Law University

Commercial Arbitration & Mediation

THE ENFORCEABILITY OF PRE-DISPUTE ARBITRATION CLAUSES IN CORPORATE BYLAWS A Comparative Jurisdictional Analysis

24

B V Karthik

CHRIST (Deemed to be University)

Domestic & International Taxation

Resolution of disputes with respect to the corporate tax audits under the Income Tax Act, 1961

25

Chaitanya Talwar

GD Goenka University

Domestic & International Taxation

Litmus Testing of Digital Economy in India vis-a-vis Income Tax Bill 2025

26

Charvi

Gujarat National Law University , Silvassa

Other

Challenges and Solutions in Resolving Cross-Border Securities Tax Disputes Through Arbitration

27

Debanjali Kumar

 School of Law, Kalinga Institute of Industrial Technology, Bhubaneswar

Domestic & International Taxation

TAX INVESTIGATION AND ENFORCEMENT IN THE DIGITAL ERA: SCANNING DIGITAL  FOOTPRINTS UNDER INCOME TAX BILL, 2025

28

Diva Jain

ILS, Law College, Pune

Securities Law & Financial Regulation

Securities Law & Financial Regulation

29

Divyansh Rai

National Law Institute University, Bhopal

Securities Law & Financial Regulation

Director’s Liability in the Digital Age: Legal and Governance Reforms for Board-Level Cybersecurity Oversight in Indian Securities Market

30

Dr Mohammad Nizam Ashraf Khan

School of Law, G D Goenka University

Domestic & International Taxation

GREEN GAINS: LEVERAGING TAX INCENTIVES FOR A GREENER AND SUSTAINABLE FUTURE

31

Dr V Gopi Ranganath

CHRIST (Deemed to be University)

Domestic & International Taxation

Resolution of disputes with respect to the corporate tax audits under the Income Tax Act, 1961

32

DR. AMITESH DESHMUKH

HNLU

Commercial Arbitration & Mediation

ROLE OF ARBITRATION IN ESG DISPUTES: LEGAL MECHANISM FOR RESOLUTION OF DEVELOPMENT RELATED CONFLICTS

33

Dr. Anindhya Tiwari, Assistant Professor, HNLU

HNLU

Domestic & International Taxation

Understanding the challenges of tax avoidance and evasion in global supply chains vis-a-vis liquidated damages under contracts

34

Dr. Ankit Awasthi

Hidayatullah National Law University, Raipur

Commercial Arbitration & Mediation

Multi-Party Interim Appeal Arbitration Arrangement: Assessing a Solution to the WTO Appellate Body Crisis

35

Dr. Debmita Mondal

Hidayatullah National Law University

Domestic & International Taxation

Royalties or Business Income? Judicial Approach to Taxing Software Transfers in India

36

Dr. Hiral Mehta Kumar

NUSRL, Ranchi

Commercial Arbitration & Mediation

RESOLVING CORPORATE GOVERNANCE AND SHAREHOLDER DISPUTES THROUGH ARBITRATION

37

Dr. Priya Vijay

Faculty of Law, University of Allahabad

Commercial Arbitration & Mediation

RESOLVING CORPORATE GOVERNANCE AND SHAREHOLDER DISPUTES THROUGH ARBITRATION

38

Dr. Ram Gulam

Noida International University

Domestic & International Taxation

Taxation Challenges and Policy Responses in Bangladesh’s Emerging Digital Economy

39

Dr. Rishi Dev

 School of Law, Kalinga Institute of Industrial Technology, Bhubaneswar

Domestic & International Taxation

TAX INVESTIGATION AND ENFORCEMENT IN THE DIGITAL ERA: SCANNING DIGITAL  FOOTPRINTS UNDER INCOME TAX BILL, 2025

40

Dr. Rishi Dev

School of Law, Kalinga Institute of Industrial Technology University, Bhubaneswar

Domestic & International Taxation

Interpretation of “New” motor Vehicles & their transaction value in Customs Law:  Registration Abroad v. Actual Use

41

Dr. Sanchita Tewari

NUSRL Ranchi

Commercial Arbitration & Mediation

SYNERGY OR STRAIN? HARMONISING ARBITRATION AND IBC COMMERCIAL DISPUTE RESOLUTION

42

43

Dr.Deepshree Chawda

ITM University

Domestic & International Taxation

Comparative Study of Tax Evasion by E-commerce: India & EU

44

Drishti Gupta

Guru Ghasidas University

Domestic & International Taxation

Taxing the Impalpable: Examining Digital Economy Taxation and OECD’S  Pillar Reforms in the Indian Context

45

Gayatri Prasad Birabara

Hidayatullah National Law University Raipur

Securities Law & Financial Regulation

CORPORATE GOVERNANCE IN THE DIGITAL AGE: A CRITICAL ANALYSIS OF BOARD LEVEL CYBER RESILIENCE IN INDIAN PUBLIC COMPANIES

46

Hans Rathi

National University of Study & Research in Law, Ranchi

Commercial Arbitration & Mediation

HIDDEN HANDS IN ARBITRATION: WHY INDIA NEEDS A DISCLOSURE FRAMEWORK FOR THIRD-PARTY FUNDING

47

Harshit Singh

Rashtriya Raksha University

Domestic & International Taxation

Tariff-Engineering and Shadowed Corporate Social Responsibility

48

HARSHITA SABDHANI

MAHARASHTRA NATIONAL LAW UNIVERSITY, NAGPUR

Commercial Arbitration & Mediation

LEGITIMACY AT STAKE: CAN ARBITRATION SURVIVE THE ETHICAL DILEMMAS OF THIRD PARTY FUNDING?

49

Ihita Gupta

Hidayatullah National Law University

Commercial Arbitration & Mediation

Private Remedies, Public Stakes: Arbitration of Competition Law Disputes

50

Ipsa Mittal

National Law Institute University, Bhopal

Commercial Arbitration & Mediation

Dependence of enforcement efficiency of cross-border arbitral awards on the economic realities of the nations

51

Isha Chugh

Vivekananda Institute of Professional Studies

Securities Law & Financial Regulation

Strengthening Corporate Transparency in India: Legal and Regulatory Challenges in Enforcing Significant Beneficial Ownership Norms

52

Ishika Gupta

Supreme Court of India

Securities Law & Financial Regulation

“VALUING THE INTANGIBLE: EXPLORING THE TAXATION OF DATA IN A GLOBALIZED DIGITAL MARKET”

53

Jaanahvya Kongara

ILS Law College, Pune

Securities Law & Financial Regulation

A comparative study of governance, compliance, and post-IPO liability: Should Indian securities law evolve to impose liability for unreasonable IPO valuations beyond fraud and misstatements? 

54

Jahnvi Mishra

Institute of Law Nirma university

Domestic & International Taxation

TAXING THE ATTENTION ECONOMY: RETHINKING INTERNATIONAL TAX FRAMEWORKS FOR THE DIGITAL AGE

55

JANVI KASOTIYA

HIDAYATULLAH NATIONAL LAW UNIVERSITY (HNLU), RAIPUR

Domestic & International Taxation

Taxing the Borderless: Reassessing India’s Sovereignty in the Age of Platform-Based Businessessat

56

Jasjit Singh

ICFAI Law School, IFHE Hyderabad

Securities Law & Financial Regulation

BRSR Core Assurance: Calibrating Boardroom Accountability and Assurer Liability

57

Jay Prakash Chandravanshi

National University of Study and Research in Law, Ranchi

Commercial Arbitration & Mediation

HIDDEN HANDS IN ARBITRATION: WHY INDIA NEEDS A DISCLOSURE FRAMEWORK FOR THIRD-PARTY FUNDING

58

Joswin S D’Souza

Damodaram Sanjivayya National Law University

Domestic & International Taxation

Taxation challenges in the digital economy and platform-based business models

59

K. Devkaran

Hidayatullah National Law University Raipur

Securities Law & Financial Regulation

CORPORATE GOVERNANCE IN THE DIGITAL AGE: A CRITICAL ANALYSIS OF BOARD LEVEL CYBER RESILIENCE IN INDIAN PUBLIC COMPANIES

60

K.S.L Perera

Faculty of Law, University of Colombo

Commercial Arbitration & Mediation

A Comparative Study of Online Dispute Resolution Frameworks in Asia

61

Kaushik Krishnan

Bharati Vidyapeeth New Law College, Pune

Domestic & International Taxation

INTERNATIONAL TAX REGIME IN TRANSFER PRICING, BEPS AND DIGITAL ECONOMY”

62

Kaushik Krishnan

Bharati Vidyapeeth New Law College, Pune

Domestic & International Taxation

INTERNATIONAL TAX REGIME IN TRANSFER PRICING, BEPS AND DIGITAL ECONOMY”

63

Khushaansh Saini

Integrated Law Course, FOL, DU

Securities Law & Financial Regulation

Follow-on IPO Governance in India: The case of Gensol Engineering and Blusmart

64

KRISHIKA YADAV

INSTITUTE OF LAW, NIRMA UNIVERSITY

Domestic & International Taxation

Taxation of Offshore Financial Transactions: Studying the Role of Sections 9 and 195 in Taxing Cross-Border Transactions and Preventing Profit Shifting

65

Krishna Dube

National Law Institute University, Bhopal

Commercial Arbitration & Mediation

Commercial Actors or Sovereign Entities? The Status of Sovereign Wealth Funds in Arbitration Enforcement

66

Kunwar Kushagra Srivastava

Marwadi University, Rajkot

Commercial Arbitration & Mediation

The Mediation Act, 2023 and Beyond: Reimagining Med-Arb for Domestic and Cross-Border Disputes

67

Kushal Rathi

Maharashtra National Law University, Nagpur

Commercial Arbitration & Mediation

Safeguarding Arbitration’s Integrity Through Ethical Oversight of Third-Party Funding

68

Mahak Badole

Gujarat National Law University Silvassa Campus

Domestic & International Taxation

International Tax Treaty Reform & Dispute Resolution Mechanisms

69

Manav Kothary

Hidayatullah National Law University Raipur, Chhattisgarh

Securities Law & Financial Regulation

An Analytical Comparison of Corporate ESG Disclosure Frameworks: A Case Study of the EU and India.

70

Manish Kumar Chouhan

West Bengal National University of Juridical Sciences

Securities Law & Financial Regulation

MITIGATING CROSS JURISDICTION MARKET ABUSE : CHALLENGES FOR SECURITIES REGULATOR IN INDIA AND DUTY OF PRESERVING MARKET INTEGRITY

71

Mansi Patel

 Gujarat National Law University Silvassa Campus

Domestic & International Taxation

International Tax Treaty Reform & Dispute Resolution Mechanisms

72

Md. Abdul Mannan Bhuyean

Noida International University

Domestic & International Taxation

Taxation Challenges and Policy Responses in Bangladesh’s Emerging Digital Economy

73

Mohammed Zain ul Abiddin

NMIMS

Domestic & International Taxation

Transforming Global Trade Compliance Through Intelligent Systems: AI, Supply Chain Automation, and Indirect Tax Administration

74

Monica Pradyot

School of Law, UPES Dehradun

Domestic & International Taxation

Evolving Landscape of Base Erosion and Profit Shifting: Assessing the Impact of Global Minimum Tax Rules on Multinational Enterprises

75

Mousumi Das

Damodaram Sanjivvaya National Law University

Commercial Arbitration & Mediation

Rethinking Article 11(7) of the ICC Arbitration Rules in the Light of Global Best Practices

76

Mr. Nigamananda Sahoo

School of Law, Kalinga Institute of Industrial Technology University, Bhubaneswar

Domestic & International Taxation

Interpretation of “New” motor Vehicles & their transaction value in Customs Law:  Registration Abroad v. Actual Use

77

Mr. Shailesh Kumar Pandey

Hidayatullah National Law University

Securities Law & Financial Regulation

BEYOND THE TRADITIONAL INTERMEDIARIES: REGULATORY CHALLENGES AND HYBRID FRAMEWORKS FOR DECENTRALIZED FINANCE IN THE 21ST CENTURY

78

Ms. Sonal Agrawal

School of Law, Kalinga Institute of Industrial Technology University, Bhubaneswar

Domestic & International Taxation

Interpretation of “New” motor Vehicles & their transaction value in Customs Law:  Registration Abroad v. Actual Use

79

Naman Kumar Sharma

HNLU

Securities Law & Financial Regulation

Evolving Global Landscape of ESG Regulations: A Study of India, USA, EU and Japan

80

NAVODITA KAUSHIK

CHRIST UNIVERSITY

Commercial Arbitration & Mediation

“FROM FIDUCIARY DUTY TO FINAL AWARD: ARBITRATION IN CORPORATE GOVERNANCE AND SHAREHOLDER DISPUTES”

81

Neetisha Mohanty

KIIT School of Law

Domestic & International Taxation

COLLISION COURSE: WHEN CROSS-BORDER SECURITIES TRANSACTIONS MEET TAX, FEMA, AND SEBI

82

Nishant Kirtikumar Bharti Patel

SVKM’s Jitendra Chauhan College of Law, Mumbai University

Securities Law & Financial Regulation

Role of Institutional Investors in Shaping Corporate Governance Norms

83

Nitya Trivedi

Raipur District and Sessions Court and RK Gwalare Advocates and Associates, Raipur.

Securities Law & Financial Regulation

Upholding Market Integrity: Strengthening Whistleblower Protection and Internal Controls Against Securities Market Abuse.

84

Nupur Daga

ILS, Law College, Pune

Securities Law & Financial Regulation

Securities Law & Financial Regulation

85

Prabhat Deep

Central University of South Bihar

Securities Law & Financial Regulation

From Ambiguity to Coherence: A Comparative Analysis of UPSI in India and MNPI in the USA Amidst Regulatory Flux

86

Prachi Soni

Christ (Deemed to be University), Pune

Commercial Arbitration & Mediation

From Confidentiality to Vulnerability : Cybersecurity as a Procedural Safeguard in Arbitration

87

Pragati Chakrabarty

National Law University Tripura

Domestic & International Taxation

THE COMPLIANCE TRAP: RETHINKING REGULATORY  BURDENS ON MSMEs FOR INCLUSIVE ECONOMIC GROWTH

88

Pratiksha Pal

HNLU

Securities Law & Financial Regulation

SECURITIES FRAUD AND CORPORATE GOVERNANCE: ASSESSING WHISTLEBLOWER PROTECTION MECHANISMS AND INTERNAL CONTROL FOR EFFECTIVE ENFORCEMENT

89

Pratyush Pandey

High Court of Chhattisgarh

Commercial Arbitration & Mediation

THE ENFORCEABILITY OF PRE-DISPUTE ARBITRATION CLAUSES IN CORPORATE BYLAWS A Comparative Jurisdictional Analysis

90

Preeti Uttam

C.M.P Degree College (A Constituent College of University of Allahabad)

Commercial Arbitration & Mediation

Comparative Enforcement of International Arbitral Awards: Harmonization Efforts under the New York Convention and Regional Variations

91

Priyanka Rathi, Research Scholar, HNLU

HNLU

Domestic & International Taxation

Understanding the challenges of tax avoidance and evasion in global supply chains vis-a-vis liquidated damages under contracts

92

Priyesh Pathak

Hidayatullah National Law University

Domestic & International Taxation

TAXING DIGITAL GIANTS: AN ANALYSIS OF THE ROLE OF DIGITAL SERVICE TAXES IN SHAPING GLOBAL TRADE NORMS

93

PROF DR YOGENDRA K. SRIVASTAVA

HNLU

Commercial Arbitration & Mediation

ROLE OF ARBITRATION IN ESG DISPUTES: LEGAL MECHANISM FOR RESOLUTION OF DEVELOPMENT RELATED CONFLICTS

94

Pujabharati Tunga

RGSOIPL, IIT Kharagpur, West Bengal

Commercial Arbitration & Mediation

Third-Party Funding in Indian Arbitration: Balancing Transparency, Ethics, and Policy Reform

95

Radhika Dwivedi

MATS University, Raipur (C.G)

Securities Law & Financial Regulation

Cross-border market integrity & board oversight in securities regulation

96

Ragini Anand

GD Goenka University

Domestic & International Taxation

Litmus Testing of Digital Economy in India vis-a-vis Income Tax Bill 2025

97

Raj Aryan Sahu

Gujarat National Law University Silvassa Campus

Domestic & International Taxation

International Tax Treaty Reform & Dispute Resolution Mechanisms

98

Rakhi Jhunjhunwala

Dr. Ram Manohar Lohiya National Law University

Domestic & International Taxation

COLLISION COURSE: WHEN CROSS-BORDER SECURITIES TRANSACTIONS MEET TAX, FEMA, AND SEBI

99

Raksha Sharma

MATS University

Securities Law & Financial Regulation

Fiscal Nudges, Fiduciary Duties: The Legal Architecture of ESG Incentives and Shareholder Protection

100

Ramita Maiti

KIIT School of Law (KIIT- DU)

Domestic & International Taxation

Legal Permissibility And Ethical Boundaries: Tax Avoidance, Tax Evasion, And Corporate Governance In India

101

Rishabh Dubey

Hidayatullah National Law University, Raipur.

Securities Law & Financial Regulation

Embedding Cyber Resilience in Indian Corporate Governance: Towards a Unified National Code

102

Rishabh Sisodiya

National Law Institute University, Bhopal

Securities Law & Financial Regulation

Informant rewards in practice: Recalibrating Whistleblower Policy in India’s Securities Markets.

103

Riya Krishna

Maharashtra National Law University, Chhatrapati Sambhajinagar

Commercial Arbitration & Mediation

The Algorithm will mediate Now: ADR in the age of Generative ai

104

Ronit Jain

Jindal Global Law School

Commercial Arbitration & Mediation

AVATARS AT THE ARBITRAL TABLE : RETHINKING INTERNATIONAL ARBITRATION IN METAVERSE

105

Rounak Mondal

The West Bengal National University of Juridical Sciences

Commercial Arbitration & Mediation

Resolving Digital Trade Disputes through Arbitration: A Legal Analysis of E-Commerce Conflicts

106

S.A. Athukorala

Faculty of Law, University of Colombo

Commercial Arbitration & Mediation

A Comparative Study of Online Dispute Resolution Frameworks in Asia

107

Saesha Gehani

National Law Institute University, Bhopal

Commercial Arbitration & Mediation

Dependence of enforcement efficiency of cross-border arbitral awards on the economic realities of the nations

108

Sagar Kumar

Jswaharlal Nehru University

Domestic & International Taxation

Improving Tax Compliance in India Using a Conscience-Based Compliance Framework

109

Sanjana Ramnath

Hidayatullah National Law University, Raipur

Commercial Arbitration & Mediation

Multi-Party Interim Appeal Arbitration Arrangement: Assessing a Solution to the WTO Appellate Body Crisis

110

Satyam Kashyap

Asian Law College

Domestic & International Taxation

“Navigating the GAAR-SAAR Conundrum: Overlap, Implementation Challenges, and the Quest for Equitable Anti-Avoidance Frameworks”

111

Shibala Singh

National University of Study and Research in Law, Ranchi

Domestic & International Taxation

Assessing the Effectiveness of India’s Equalisation Levy vis-à-vis OECD BEPS 2.0 Proposals

112

Shibala Singh

National University of Study and Research in Law, Ranchi

Securities Law & Financial Regulation

Cybersecurity Breach Non-Disclosure: Defining the Boundary Between Insider Trading and Reporting Violations

113

Shivam Singh Maurya

Damodaram Sanjivayya National Law University

Domestic & International Taxation

Taxation challenges in the digital economy and platform-based business models

114

Shivangi Tiwari

National Law University Odisha

Securities Law & Financial Regulation

Evolving Global Landscape of ESG Regulations: A Study of India, USA, EU and Japan

115

Shreem Thite

Marwadi University, Rajkot

Commercial Arbitration & Mediation

The Mediation Act, 2023 and Beyond: Reimagining Med-Arb for Domestic and Cross-Border Disputes

116

Shreya Gupta

Hidayatullah National Law University, Raipur, Chhattisgarh

Domestic & International Taxation

Legal, but is it Right? Tax Avoidance, Evasion and the Test of Corporate Conscience.

117

Shreya Ranjan

ITM University Raipur

Domestic & International Taxation

TAXATION IN DIGITAL ECONOMY: A TRANSFORMATIVE  PROGRESSION

118

Shweth D Jain

KIIT School of Law (KIIT- DU)

Domestic & International Taxation

Legal Permissibility And Ethical Boundaries: Tax Avoidance, Tax Evasion, And Corporate Governance In India

119

Siddharath Shrivstava

HNLU

Domestic & International Taxation

TAXING THE ATTENTION ECONOMY: RETHINKING INTERNATIONAL TAX FRAMEWORKS FOR THE DIGITAL AGE

120

Sohom Nandi

Sister Nivedita University, Kolkata

Commercial Arbitration & Mediation

Exploring the Role of Arbitration in Safeguarding the Rights of Minority Shareholders: Prospects and Challenges

121

Somya Sanjay

Iswar Saran Degree College (A Constituent College of University of Allahabad)

Commercial Arbitration & Mediation

Comparative Enforcement of International Arbitral Awards: Harmonization Efforts under the New York Convention and Regional Variations

122

Sreya Sarkar

Christ (Deemed to be University), Pune

Commercial Arbitration & Mediation

From Confidentiality to Vulnerability : Cybersecurity as a Procedural Safeguard in Arbitration

123

Tanmay Shrivastava

Institute of Law, Nirma University

Domestic & International Taxation

Taxation of Offshore Financial Transactions: Studying the Role of Sections 9 and 195 in Taxing Cross-Border Transactions and Preventing Profit Shifting

124

Tanu Choudhary

Hidayatullah National Law University, Raipur, Chhattisgarh

Domestic & International Taxation

Legal, but is it Right? Tax Avoidance, Evasion and the Test of Corporate Conscience.

125

Tanya Pandey

Dharmshastra National Law University

Commercial Arbitration & Mediation

Third Party Funding in Arbitration Proceedings : Analyzing Global Judicial Trends

126

Teesha Shrivastava

Maharashtra National Law University, Nagpur

Commercial Arbitration & Mediation

Third Party Funding in Arbitration Proceedings : Analyzing Global Judicial Trends

127

VAIBHAV KARTIKEYA AGRAWAL

HIDAYATULLAH NATIONAL LAW UNIVERSITY

Commercial Arbitration & Mediation

CONSTITUTIONALITY OF PROVISIONS FOR CHALLENGE TO ARBITRATOR: LEGAL DISOCURSE IN REFERENCE TO SECTION 13 OF THE ARBITRATION AND CONCILIATION ACT 1996

128

Vatsalya

Hidayatullah National Law University, Raipur

Commercial Arbitration & Mediation

Enforceability of Arbitral Award in India , US and China: An analysis

129

Vedant Sharma

National Law University Odisha

Domestic & International Taxation

Retrospective amendment of section 17(5) (d) of the GST Act, 2017 with special reference to m/s Safari Retreats case.

130

VIBHANSH SONI

CHRIST UNIVERSITY

Commercial Arbitration & Mediation

“FROM FIDUCIARY DUTY TO FINAL AWARD: ARBITRATION IN CORPORATE GOVERNANCE AND SHAREHOLDER DISPUTES”

131

Victor Nayak

Department of Law (IIIJS), UEM Kolkata

Commercial Arbitration & Mediation

Digital Justice Without Frontiers: A Comparative Analysis of the Online Dispute Resolution framework for Commercial Dispute Resolution in South-East Asia

132

Vidit Raj Jain

Hidayatullah National Law University

Commercial Arbitration & Mediation

Private Remedies, Public Stakes: Arbitration of Competition Law Disputes

133

VIDUHSI JAIN

SYMBIOSIS LAW SCHOOL, NOIDA

Domestic & International Taxation

TAX AVOIDANCE AND EVASION: A COMPREHENSIVE ANALYSIS OF CORPORATE, LEGAL, ETHICAL, AND JUDICIAL PERSPECTIVES

134

VIKASH KUMAR

Jamia Millia Islamia

Domestic & International Taxation

“Navigating the GAAR-SAAR Conundrum: Overlap, Implementation Challenges, and the Quest for Equitable Anti-Avoidance Frameworks”

135

Vikramaditya Agrawal

Hidayatullah National Law University, Raipur

Commercial Arbitration & Mediation

Enforceability of Arbitral Award in India , US and China: An analysis

136

Vinayak Srivastava

National Law University & Judicial Academy, Assam

Domestic & International Taxation

A Global Tax on a Precarious Foundation: An Analysis of the OECD Two-Pillar Solution’s Implementation Hurdles and the Evolving Stance of Developing Nations

137

Yagyanseni Acharya

Vellore Institute of Technology, Chennai

Commercial Arbitration & Mediation

The Balaji Paradox: Third-Party Funding’s Permissible Yet Uncertain Future in Indian Arbitration

138

Yash Chawda

Drools

Domestic & International Taxation

Comparative Study of Tax Evasion by E-commerce: India & EU

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