Dr. Amar Mehta holds Ph.D. (University of Amsterdam, The Netherlands) and LLM (a US law school) in international taxation. His online commentaries, books, white papers, articles, and updates are well received by the fellow international tax professionals all over the world. He is presently based in Canada, and is a former EY international tax partner. Amar passed the Intermediate CA exams in 1992 and the Final CA exams in 1993. He had the distinction of passing both the exams, at each level both groups together, in the very first attempt. That is considered rather uncommon achievement in India. He has been passionately focused on the subject of taxation right since he was a student – in CA Final, he opted for ‘Combination C’. As a result, he was the only candidate in the examination centre appearing for Tax Planning & Tax Management Exam (besides the regular tax exam). In 1994, Amar joined the tax department at Price Waterhouse, Mumbai. From 1995 to early 2000, he worked with the tax department in KPMG, Mumbai. During that period, he also pursued the prestigious postgraduate programme of the Institute of chartered accountants of India in Tax Planning and Tax Management, which is open only to the members of the ICAI. That program comprised of four advance level exams on Indian taxation (including international taxation) and a detailed thesis. Amar’s thesis was on Indian international taxation aspects. Soon after completing the above-mentioned postgraduate programme in Tax Planning and Tax Management.