Smarak Swain works in the Foreign Tax & Tax Research Division of Government of India. He has wide experience in the fields of tax investigation, transfer pricing audits, and tax audits of start-up entities. He has written books on tax issues relating to intangibles (Tangible Guide to Intangibles: Identification, Valuation, Taxation & Transfer Pricing) and on modus operandi of tax avoidance in India (Loophole Games: A Treatise on Tax Avoidance Strategies).