Rasmi Ranjan Das

Senior Economist, Tax Policy Division; Member, UN Tax Committee; Former Indian Revenue Service Official at IMF

Rasmi Ranjan Das is a Senior Economist in the Tax Policy Division of the International Monetary Fund at Washington DC. In this role, he is actively involved in design and delivery of IMF’s capacity development programs in tax policy for its members in Western Hemisphere, non-francophone Africa and Asia- Pacific apart from contributing to the analytical work of the Fund. He is also a member of the current UN Committee of Experts on International Tax Cooperation. Earlier, as a member of Indian Revenue Service, Rasmi has 34 years of experience in policy making and implementation of direct tax laws in India. From 2018 to March 2024, he was India’s lead negotiator in the G-20/BEPS/Inclusive Framework and member of its Steering Group. He was also the Competent Authority of India responsible for tax treaty negotiation, exchange of information and resolution of Bilateral Advance Pricing Agreements (BAPA) and Mutual Agreement Procedures (MAP) cases for countries in North America and Europe.

Rasmi holds a Post Graduate Degree in Public Policy and Management from Indian Institute of Management, Bangalore, and a Post Graduate degree in International Relations from Jawaharlal Nehru University, Delhi. He has authored several papers on subjects related to internation tax like value creation and allocation of taxing rights, AoA in the wake of BEPS, Qualified Domestic Minimum Top-up Tax (QDMTT) and Subject to tax rules (STTR).