Namrata Rawat

Associate, Delhi & NCR

namrata.rawat@cms-induslaw.com

India (Advocate)

LL.M. King’s College London 2024

B.A. LL.B. (Hons.) Rajiv Gandhi National University of Law, Punjab 2022

Namrata is part of the Tax practice and is based out of the firm’s Delhi office.

Namrata advises clients on a range of matters across sectors, including tax related aspects of mergers and acquisitions, international taxation and corporate tax.

In particular, Namrata has experience in advising on structuring tax-efficient cross-border transactions, tax aspects of equity-based compensation schemes and international employment, withholding tax, capital gains and permanent establishment (PE) risk.

Namrata has written on a variety of subjects including analysing PE through substance over form rule, withholding tax on royalty vis-à-vis cloud computing services, international jurisprudence on the Most Favoured Nation (MFN) clause in tax treaties, and the changes introduced by the new Indian income tax regime particularly ‘virtual digital space’ published by Mondaq, Lexology, HeinOnline, Taxmann, RFMLR and ICTD-IDS.

In her spare time, Namrata enjoys cooking, travelling and hiking.