About Raghav Aggarwal


Professional Journey

My professional journey spans nearly two decades at the intersection of business law, taxation, and cross-border legal design. I began my career in a multi-generational legal practice where tax and business questions were inseparable from commercial reality. From the outset, I learned to approach law not as isolated doctrine, but as a system of interacting choices that shape economic outcomes. Early exposure to tax disputes, structuring issues, and client decision-making formed the practical foundation of my work.

Seeking to deepen the business-law dimension of that foundation, I pursued my first LL.M. in American and International Business Law at Boston University School of Law. That period sharpened my appreciation for structured legal reasoning, comparative systems, and the relationship between legal rules and institutional design. The discipline of framework-based thinking I absorbed during that time continues to influence how I analyze problems, write, and teach.

Over the years, my practice expanded across jurisdictions and industries, involving cross-border structuring, treaty-based analysis, permanent establishment exposure, withholding characterization, and anti-avoidance themes. Working with matters spanning multiple legal systems and regulatory environments reinforced for me that cross-border law is not a collection of rules but an architecture of interacting policy choices. These experiences gradually drew me toward deeper engagement with tax as a structural discipline rather than merely a transactional variable.


Advanced Tax Specialization & Research Focus

This intellectual shift led me to pursue advanced specialization through the Professional LL.M. in Taxation Law at Osgoode Hall Law School. At Osgoode, my work focused on comparative GAAR frameworks, treaty anti-abuse, controlled foreign affiliate regimes, FAPI design, BEPS-driven reforms, tax litigation procedure, and the interaction between domestic rules and international commitments. My research examined how anti-avoidance standards evolve, how treaties internalize anti-abuse intent, and where interpretive ambiguity continues to challenge legal certainty. I was honoured to receive the Osgoode Hall Entrance Award throughout the program.

My work today is driven by a central interest: how legal systems maintain coherence when economic activity transcends borders. Whether writing on treaty interpretation, anti-avoidance design, or policy structure, I am interested in how legal standards migrate across systems, how states balance integrity with competitiveness, and how legal design can remain principled under global economic pressure. My aim is to contribute to that conversation through research, writing, teaching, and policy-oriented legal analysis.


Teaching Philosophy & Legal Education Values

Parallel to practice and research, teaching has been a constant thread in my professional life. I see legal education as the development of legal thinking rather than the transfer of information. My teaching approach is built on structure: breaking rules into their moving parts, building conceptual clarity, and reconnecting individual provisions to the larger system. This method draws from my legal training across jurisdictions, my professional work, and my academic study, and it informs my work through AGP e-Class™, where I mentor and train lawyers working toward cross-border and Canadian legal qualifications.

My approach to teaching is shaped by the belief that legal education should train judgment, not just memory. Rules change. Frameworks endure. I therefore focus on helping learners understand the structure beneath legal provisions — the policy objective, the institutional context, and the interpretive choices that shape outcomes.

I view teaching as a form of legal mentorship. It is not about transferring information but about building analytical discipline, intellectual independence, and professional confidence. Whether in academic settings or through AGP e-Class™, my aim is to equip lawyers to engage with complex legal systems thoughtfully and responsibly, especially in areas where domestic and international norms intersect.