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LL.M. in Commercial and Corporate Law, Queen Mary University of London

LL.M. in Business Laws, University of Mumbai

B.L.S. LL.B., University of Mumbai

Prof. Dhwani Mainkar

Assistant Professor and Associate Dean, Academic Affairs

Email dmainkar@jgu.edu.in
Connect with me
Key Expertise GST and Indirect Taxation; International Taxation; Transfer Pricing; Customs Valuation; Tax Policy; Digital Taxation; Taxpayer Rights; India–US Tax Treaties.

LL.M. in Commercial and Corporate Law, Queen Mary University of London

LL.M. in Business Laws, University of Mumbai

B.L.S. LL.B., University of Mumbai

Biography

Prof. Dhwani Mainkar’s academic and professional work lies at the intersection of domestic and international taxation, with particular expertise in GST, customs law, transfer pricing, tax administration, digital taxation, and taxpayer rights.

She previously served as a Teaching and Research Associate at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, where she worked with the WU Transfer Pricing Center. During this tenure, she taught transfer pricing, contributed to comments submitted to the United Nations Subcommittee on Taxation concerning remote work and transfer pricing, assisted with the third edition of Fundamentals of Transfer Pricing, and participated in comparative research on VAT reform.

Before entering academia, Prof. Mainkar practised taxation and commercial law, advising on indirect tax, customs valuation, compliance, departmental audits, and tax litigation. She represented clients before the Supreme Court of India, the Bombay High Court, and tax tribunals. 

Her research combines doctrinal, comparative, and policy-oriented perspectives to examine how tax systems respond to digitalisation, cross-border commerce, and emerging business models.
 

Law of Taxation

Advanced Tax Law (GST)

Discerning Solutions to India-US Tax Disputes

Regulating Commercial Frontiers: Customs Law in India

Transfer Pricing & Digital Taxation

Principles of Taxation

Double Tax Treaties & International Taxation

Tax Intersectionalities: Beyond the basics
 

OECD project proposing reforms to Brazil’s VAT structure, drawing comparative insights from India’s GST and Canada’s VAT systems. 

Contributed Comments submitted to the United Nations Subcommittee on Taxation concerning transfer pricing and remote work.
 

Served as a Teaching and Research Associate, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria

Served as Honorary Visiting Faculty, University of Mumbai
 

Raffaele Petruzzi and Dhwani Mainkar, “Remote Work vs. Corporate Income Tax: Relocating Our Understandings,” Tax Notes International, 2024. 2022

Navshikha Duara and Dhwani Mainkar, “Justice Against Sponsor of Terrorism Act [JASTA]: A Challenge to Sovereign Immunity under the Customary International Law,” Indian Bar Review, Vol. 49(1), 2022.

Dhwani Mainkar and Sahil Sharma, “Overview of Tax Administration in India,” in Mukesh Butani and Kinshuk Jha (eds.), Taxpayer Rights: Deciphering the Indian Charter, OakBridge, 2021.

Kinshuk Jha and Dhwani Mainkar, “Global Perspective,” in Mukesh Butani and Kinshuk Jha (eds.), Taxpayer Rights: Deciphering the Indian Charter, OakBridge, 2021.

Sahil Sharma, Karan Dhanuka and Dhwani Mainkar, “Framework of Taxpayers’ Charter,” in Mukesh Butani and Kinshuk Jha (eds.), Taxpayer Rights: Deciphering the Indian Charter, OakBridge, 2021.

Kinshuk Jha and Dhwani Mainkar, “Impact of Tax Digitalization,” in Mukesh Butani and Kinshuk Jha (eds.), Taxpayer Rights: Deciphering the Indian Charter, OakBridge, 2021.

Dhwani Mainkar, “Digital Taxation—Is Multilateralism the Way Forward?” in A.K. Sikri (ed.), Global Thoughts and Opinion, 2021, ISBN 978-81-947778-5-4.

Dhwani Mainkar, “Inverted Duty Structure: Refund of Input Services Allowed,” Taxongo, 11 August 2020.

Dhwani Mainkar, “Indian GST: Implications, Intricacies & the Way Forward,” TaxmanagementIndia.com, 1 August 2020.

Dhwani Mainkar, “Taxing Times during COVID: Panacea Is a Must,” Taxongo, 16 June 2020.

Dhwani Mainkar, “CCI’s Market Study on E-commerce: The Way Forward,” RMFLR, 23 April 2020.

Dhwani Mainkar, “Spoiler Alert: Stranger Things Surround Netflix’s Crown,” Taxmann, [2020] 114 Taxmann.com 485.
Email dmainkar@jgu.edu.in
Key Expertise GST and Indirect Taxation; International Taxation; Transfer Pricing; Customs Valuation; Tax Policy; Digital Taxation; Taxpayer Rights; India–US Tax Treaties.