Welcome to CooldipOnTax

By Kuldeep Sharma

Kuldeep Sharma

Joint Commissioner of Income Tax (Retd.)

Ex-Research Consultant (Tax), South Centre, Geneva 

Book Author: 'GloBE Rules Made Easy', 'MLI Made Easy' and 'Evolution of APA Regime'

ADIT (CIOT, UK) | FTI (Fellow, The Tax Institute, Australia)

MBA | Insolvency Professional (IBBI)

• I have over 30 years of experience in the Direct Taxes in Income Tax Department, India, wherein, I had the opportunity to work at multiple levels and in diverse areas, i.e., in field dispensations, as well as, foreign tax policy division under the aegis of Central Board of Direct Taxes (CBDT). I have garnered wide experience in assessment of corporates, non-corporates (including individuals) and litigation. The last ten years of my service were completely dedicated to the field of International Taxation and Transfer Pricing, wherein, I accredited myself in a variety of roles, involving Transfer Pricing audits, CbCR, all matters involving UAPA and BAPA, taxation of Non-Resident Individuals/Corporates. For four years, I worked in the Foreign Tax and Tax Research division, CBDT, wherein, apart from handling policy issues involving Non-Residents, Tax Treaty negotiations and complex APA, MAP cases, I was actively engaged in matters involving the BEPS and the MLI.

• My tenure with the South Centre Tax Initiative (SCTI), South Centre, Geneva allowed me to share my learnings of thirty years that I gained while serving Indian Revenue Service with 55 Member States of South Centre. I represented the South Centre in a number of on-site training programmes in international taxation, transfer pricing, tax treaty matters, Two Pillar Solution for tax administrations of Sri Lanka, Bhutan, Colombia and Eswatini. Also, I represented the South Centre in online workshops for tax administrations of Malaysia and Maldives. These workshops had profound benefits for the officials who attended these programmes. In association with the SCTI team, I was involved in a number of research projects on Taxation of Digitalised Economy, Taxation of Crypto Assets. Also, I was actively involved in various closed technical briefings on OECD's Two Pillar Solution and various UN recommendations for Member States of South Centre and developing countries at large.

• Since September, 2021, I am registered as an Insolvency Professional (IP) under the Insolvency and Bankruptcy Code, 2016 with the Insolvency and Bankruptcy Board of India (IBBI).