M. B. Rao is a senior consultant on tax matters, company affairs and arbitration. He received his masters degree in law from the University of London and was a doctoral scholar at The Hague Academy of International Law. He began his career as an advocate at the Madras High Court in 1951 and was appointed as a solicitor to the government of India in 1961. In 1966, he became Deputy Legal Advisor, Ministry of Law, and held various senior positions including that of Additional Secretary. In the course of his career, Dr Rao has been Chairman, Foreign Exchange Appellate Board, as well as member-secretary and full-time member of the Law Commission of India. He served two terms as a tax lawyer for the United Nations Development Programme. After retiring, Dr Rao served as Senior Panel Counsel to the government of India at the Supreme Court. He is a prolific writer and has published seven other books.