Kuldeep Sharma

Ex-IRS | APA & MAP Specialist | Policy Negotiations | BEPS & Pillar Two

Kuldeep Sharma is a globally recognized expert in international taxation and transfer pricing, with over 30 years of leadership experience across government, consulting, and global policy institutions.

An Ex-IRS officer, he served as Joint Commissioner of Income Tax with the CBDT, handling policy issues on non-residents, APAs, MAPs, BEPS, and treaty negotiations. Later, as Research Consultant - Tax at the South Centre, Geneva, he worked with the UN, UNDP, ATAF, and WATAF, providing inputs to the UN Committee of Experts and advising governments across Asia, Africa, and Latin America.

A prolific author and thought leader, he has written three landmark books with Wolters Kluwer. Widely published and a frequent speaker at IFA, ICAI, OECD, and UNDP programs, he is among the few experts bridging policy influence, practical advisory, and intellectual depth in global tax.

Areas of Expertise

• Direct Taxes (Corporate & Individual)
• International Taxation & Transfer Pricing
• APA/MAP Negotiations
• BEPS & MLI Implementation
• Tax Treaty Policy & Negotiations
• Advisory on GloBE Rules & Pillar Two
• Capacity Building & Professional Education
• Authoring & Publishing on Taxation

Credentials

• Former Joint Commissioner, CBDT, Government of India
• Research Consultant - Tax, South Centre, Geneva
• Authored three books published by Wolters Kluwer (MLI, APA Regime, and GloBE Rules)
• Advisor to governments: Bhutan, Sri Lanka, Colombia, Eswatini, Maldives, Malaysia
• Frequent speaker at IFA, ICAI, OECD, UNDP-South Centre, and global tax academies
• Delivered lectures/workshops on International Taxation & TP across Asia, Africa, and Latin America
• Published numerous research papers and articles in reputed journals and tax platforms
• Advanced Diploma in International Taxation (ADIT, UK)

S.P. Singh

Ex-IRS | Treaty Negotiations | Policy Advisor | Dispute Resolution | Author

S. P. Singh is a distinguished expert in international tax and transfer pricing, with nearly 40 years of experience across government, consulting, and academia.

An Ex-IRS officer, he held senior roles including Director of Income Tax (International Taxation) and Commissioner of Income Tax (Appeals). He was part of India's Competent Authority team, negotiating tax treaties with 30+ countries and contributing to India's first transfer pricing regulations.

After government service, he became Senior Director at Deloitte India, advising multinationals on cross-border tax and TP disputes. Today, he continues to shape the profession as Senior Advisor to ICAI's Committee on International Taxation, faculty at NADT and ICAI, and contributor to leading tax journals.

He embodies the rare balance of policy architect, dispute strategist, and educator.

Areas of Expertise

• International Taxation and Treaty Negotiations
• Transfer Pricing Design, Policy, and Litigation
• Advance Pricing Agreements (APAs) and Safe Harbor Rules
• Dispute Resolution and Mutual Agreement Procedures (MAP)
• Tax Controversy Management and Representation before Authorities
• Cross-border Structuring and Strategic Tax Advisory
• Tax Policy Development and Regulatory Drafting

Credentials

• Ex-IRS Officer; former Director of Income Tax (International Taxation) and Commissioner of Income Tax (Appeals)
• Co-author of two books on Transfer Pricing; contributor to international tax journals
• Member of the Expert Group on Transfer Pricing, Ministry of Finance (for drafting TP regulations)
• Recognized as a leading TP expert by International Tax Review (2014-2016) and Euromoney/Legal Media
• Regular faculty with the National Academy of Direct Taxes, ICAI, and other professional bodies