Dr M B Rao is a senior consultant on tax matters, company affairs and arbitration. He received his Master's 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 of the Madras High Court in 1951, and was appointed as Solicitor to the Government of India in 1961. In 1966 he became the Deputy Legal Advisor, Ministry of Law, and held various positions including that of Additional Secretary. Dr Rao has been the Chairman of the Foreign Exchange Regulation Appellate Board, as well as Member Secretary and later a full time Member of the Law Commission of India. He also served two terms as Tax Lawyer for the United Nations Development Program. After retiring, he served as a Senior Panel Counsel to the Government of India at the Supreme Court. He is a prolific writer and has published eight other books.