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Siddhesh Rao

Postdoc

Subjects
Taxes International law Tax law Artificial intelligence International relations

Primary research areas

AI in Tax Ad­min­is­tra­tion
Ana­lys­is of how AI, block­chain, and data ana­lyt­ics can im­prove tax com­pli­ance, risk man­age­ment, and ser­vice de­liv­ery, while meet­ing eth­ic­al, leg­al, and gov­ernance stand­ards.
Be­ne­fi­cial Own­er­ship Trans­par­ency
Design­ing and im­ple­ment­ing leg­al frame­works for be­ne­fi­cial own­er­ship dis­clos­ure to pre­vent tax eva­sion and counter il­li­cit fin­an­cial flows in high-risk jur­is­dic­tions.
In­ter­na­tion­al Tax Treat­ies and Policy Co­her­ence
Eval­u­at­ing the in­ter­ac­tion between tax treat­ies, trade, and in­vest­ment agree­ments to pro­mote con­sist­ency, pre­vent treaty ab­use, and fa­cil­it­ate dis­pute res­ol­u­tion.
Tax Policy for Sus­tain­able De­vel­op­ment
De­vel­op­ing policy tools and ca­pa­city-build­ing strategies that en­able tax ad­min­is­tra­tions in de­vel­op­ing eco­nom­ies to mo­bil­ise rev­en­ue without stifling growth.
Fin­an­cial Crime Pre­ven­tion in Tax­a­tion
In­teg­rat­ing tax law with anti-cor­rup­tion and anti-money laun­der­ing re­gimes to ad­vance a whole-of-gov­ern­ment ap­proach to eco­nom­ic crime.

Tax Gov­ernance for Com­pet­it­ive­ness and Fair­ness

I am a postdoctoral researcher at Copenhagen Business School (PhD, International Tax Law, WU Vienna). My research examines how AI, advanced analytics, blockchain, and other digital technologies are transforming tax administration, corporate compliance, and international tax governance.

The impact of my work lies in helping governments, businesses, and international organisations design digital tax systems that are efficient, fair, transparent, and trusted. I focus on how tax authorities can use data-driven tools to improve compliance and administrative capacity while safeguarding taxpayer rights, privacy, due process, explainability, contestability, and the rule of law.

A further strand of my research addresses beneficial ownership transparency, tax avoidance, corruption, money laundering, tax crimes, and illicit financial flows, especially in developing and emerging economies. Through collaborations with the World Bank, UNCTAD, and UNODC, my work has contributed to policy frameworks and capacity-building efforts that strengthen transparency and institutional resilience.

Overall, my research aims to support digitally enabled tax institutions that promote compliance, fairness, accountability, and sustainable competitiveness.

“Taxes are the price we pay for a civilized society.” Oliv­er Wendell Holmes Jr.
U.S. Su­preme Court Justice

Recent research projects

Re­think­ing En­tre­pren­eur­ship in So­ci­ety

Re­think­ing Entrepreneur­ship in So­ci­ety is an in­ter­dis­cip­lin­ary re­search en­vir­on­ment at Copen­ha­gen Busi­ness School. We com­bine entrepreneur­ship, man­age­ment, his­tory, law and so­ci­ology for a bet­ter un­der­stand­ing of the dis­course of entrepreneur­ship and how it shapes ac­tions and be­ha­vi­ors in so­ci­ety.
https://www.rethinkingentrepreneurship.com/