Smarak Swain graduated in Electrical Engineering from Indian Institute of Technology, Kharagpur in 2006, and joined the Indian Revenue Service (IRS) in 2008. He has also done Masters in Taxation and Business Laws (MTBL) from NALSAR University, Hyderabad. He has also authored the critically acclaimed guide to BEPS, Tangible Guide to Intangibles: Identification, Valuation, Taxation and Transfer Pricing. Through his writings, he aims to bring about tax transparency in the way businesses operate and see a genuine increase in India’s tax paying behaviour. In the Income tax department, he has wide exposure in the fields of audit, assessment, investigation, transfer pricing, and international taxation. He is originally from Orissa and currently lives in Bangalore with his family. His articles have been published in The Mint, Economic Times, First Post, and Asia Times.