Dr M B Rao Former Member of the Law Commission of India completed his B.L. in1948 at the Madras University. He was awarded an LLM in Revenue and Company Law at the University of London and did his Ph.D. in International Economic Law and Double Taxation at the University of Delhi. He was enrolled as an advocate in 1951 and has held various governmental posts. In 1974-75 and in 1983, he acted as tax law expert for the United Nations at Trinidad and Tobago. Dr. Rao has participated in a member of international conferences and was leader of the Indian delegation to the United Nations Conference on International Trade Law in 1982.