- In 1976, secured the Gold Medal at the LL.B. (Special) Examination for securing first rank with first class marks.
- Started his practice in the Gujarat High Court in 1976. Made rapid strides in Constitutional, Civil and Corporate Law matters. Was Standing Counsel for many Boards and Corporations.
- Even during busy practice, did not ignore academic pursuits. After obtaining LL.M. Degree from Gujarat University, was a part-time Lecturer in a Law College.
- Was elevated as Judge on the Bench of the High Court of Gujarat on September 18, 1995.
- Elevated as Chief Justice of the High Court at Calcutta on December 24, 2009.
- Assumed the office of Chief Justice of Bombay High Court on June 26, 2010.
- Has delivered a number of lectures and participated in Law Conferences and Seminars including international conferences
- Educated at St. Francis Xavier University (B.B.A. 1974) and Dalhousie University (LL.B. 1978).
- Called to the Bar of Prince Edward Island in 1978.
- Appointed Queen’s Counsel in 1991.
- Associate and Partner, Stewart McKelvey (formerly Stewart McKelvey Stirling Scales, Scales Jenkins McQuaid) (1978-2006).
- Prior to his appointment, President of the Prince Edward Island Law Society, member of the Prince Edward Island Supreme Court Rules Committee, Director of the Canadian Chamber of Commerce, Governor of the Atlantic Provinces Economic Council, Governor of the Prince Edward Island Junior Achievement, member of Stewart McKelvey Partnership Board, Chairman of Stewart McKelvey.
- Appointed a Judge of the Tax Court of Canada on November 23, 2006 and Associate Chief Justice of the Tax Court of Canada on July 15, 2008.
- Founding Director and Secretary General of the International Association of Tax Judges (IATJ), 2010-2011, President of the IATJ, 2011 to date.
- Senior Advocate, Supreme Court of India.
- Former Solicitor General of India.
- Recently admitted to the Bar in England & Wales and joined Blackstone Chambers in July 2013.
- Amongst the most respected Indian lawyers in the space of Constitutional & tax law.
- Has argued successfully many landmark tax cases, including Vodafone, Azadi Bachao Andolan & Shell.
- Recipient of Padma Bhushan, one of the highest civilian awards, for distinguished service in the field of public affairs.
Philip Baker QC began practice in 1987, having been a full-time lecturer in law at London University from 1979 until then. He has maintained some links with academia, and is now a Senior Visiting Fellow at the Institute of Advanced Legal Studies, University of London.
He specialises primarily in international aspects of taxation, which covers both corporate and private client matters. He has a particular interest in taxation and the European Convention on Human Rights, and is the author of a book on Double Taxation Conventions. He has appeared in cases before courts and tribunals at virtually every level from the Special Commissioners (now the Tax Tribunal) to the House of Lords, Privy Council and European Court of Justice.
In 1997 he was awarded an OBE for work with Chinese political refugees in the UK.
Grace Perez-Navarro is the Deputy Director of the OECD’s Centre for Tax Policy and Administration. As such, she plays a key role in the work on Base Erosion and Profit Shifting (BEPS), improving international tax cooperation, promoting better tax policies and engaging developing countries in OECD tax work. Since joining the OECD in 1997, she has held several key positions, including having led the OECD’s work on bank secrecy, tax and e-commerce, harmful tax practices, money laundering and tax crimes, the tax aspects of countering bribery of foreign officials, and strengthening all forms of administrative cooperation between tax authorities.
Prior to joining the OECD, Ms. Perez-Navarro was a Special Counsel at the IRS Office of the Associate Chief Counsel (International) where she was responsible for coordinating guidance provided to field offices on international tax issues, overseeing litigation of international tax issues, negotiating TIEAs, overseeing the drafting of regulations, rulings and other policy advice and participating in treaty negotiations. In 1993, she was seconded by the IRS to the OECD to launch the revision of the OECD’s Transfer Pricing Guidelines.
Marlies de Ruiter is Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division at the Centre for Tax Policy and Administration of the OECD. Marlies’ division functions as the Secretariat of Working Party 1, responsible for the OECD Model Tax Convention and as the Secretariat of Working Party 6, responsible for the OECD Transfer Pricing Guidelines.
Marlies was appointed Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division of the OECD's Centre for Tax Policy and Administration in February 2012. In this capacity she provides strategic leadership and analytical input to the Centre's work on transfer pricing and tax treaties.
Marlies has over 15 years experience in the fields of direct taxation and international tax issues in the Dutch Ministry of Finance, first as an expert and later as the Deputy Director of the International Tax Policy and Legislation Directorate.
Marlies, a Dutch national, holds a Masters in Fiscal Economics, obtained in 1992 from Erasmus University, Netherlands.
Will Morris is currently Director, Global Tax Policy, in General Electric's corporate tax department. At GE, Will works on a wide range of international tax matters relating to GE's foreign operations, with principal responsibility for coordinating GE’s Global (non-US) tax policy program.
Will was appointed Chair of the CBI Taxation Committee in London in May 2010, and is also Chair of the AmCham EU Tax Committee in Brussels. He was appointed Chair of the BIAC Tax Committee to the OECD in Paris in November 2012. He is also chair of the European Tax Policy Forum, which commissions papers from leading academic economists into business tax issues.
Senior IRS officer Mr. Akhilesh Ranjan was appointed the Joint Secretary (Foreign Tax Division - FT&TR - 1) and India's Competent Authority, in July 2013. Mr. Ranjan, a 1982 batch IRS officer, before assuming this charge, was Director (investigation Wing) in Mumbai. He brings with him over 3 decades of experience in different positions in Income tax Department.
Wim Wijnen is Counsel to the Academic Chair of IBFD. He is also a teacher of International Tax Law at Libera Università Internazionale degli Studi Sociali in Rome, Italy and a part-time judge of the Court of Appeal of ‘s-Hertogenbosch, the Netherlands.
His previous experience includes: working as a tax inspector in the Dutch tax administration, working as head of the Bilateral Affairs Division of the International Fiscal Affairs Department of the Dutch Ministry of Finance and working for Loyens and Volkmaars in Rotterdam. Prior to his current positions, Mr Wijnen also worked as head of the IBFD research staff and in that capacity was a member of the Board of Directors of IBFD.
- Graduated in B.A. (Economics) in First Class from the University of Madras in 1981
- Graduated in L.LB. in First Class from the Campus Law Centre, University of Delhi in July, 1984
- Acquired L.LM, from Magdalene College, Cambridge University, U.K. and passed with high ranking honours in July, 1985.
- Had wide practice in the areas of Constitutional Law, Arbitration Law, Commercial Law, Service Law, Taxation and Intellectual Property Rights, on the Original side of the Madras High Court and appeared in various High Courts and the Supreme Court of India.
- Represented leading corporate entities as well as leading political parties and socio-cultural organisations which inter alia include Ashok Leyland, Tatas, Ramco Group, The TVS Group, The Chettinad Cements Group, UB Group of Companies, Indian Hotels, Telco etc., amongst the notable few and was a Retainer Counsel for several leading corporate houses.
- 29th July, 2004 – was appointed as Additional Solicitor General of India for a period of three years and reappointed for a further period of two years in July, 2006.
- Appointed as Solicitor General of India on 13th February, 2013.
- Has appeared in constitutional and taxation matters, including Vodafone, Sanofi & Aditya Birla Nuvo.
- Currently practising as Senior Advocate in the Supreme Court of India and widely practising in Civil, Constitutional and Commercial law.
Porus Kaka is a Senior Advocate who completed his LL.M from Harvard Law School in the United States as an Inlaks Scholar in 1991, where he was elected the LL.M Class Representative on the Harvard Law School Council. He completed his education from theCathedralSchoolandSydenhamCollegeand qualified in First Class as a lawyer from theGovt.LawCollege. His experience includes:
- Worldwide President of the International Fiscal Association (Netherlands).
- Designated Senior Advocate by the High Court.
- India’s representative on the Permanent Scientific Committee of the International Fiscal Association (IFA), Netherlands from 2004-2011.
- Awarded the Client Choice award for 2011 by ILO, for Corporate Tax Law for India.
- Named by Chambers & Partners consistently as one of India’s leading Senior Tax Advocates.
- Named one of India’s Leading Tax Counsels by International Tax Review.
- Appointed an Expert Witness on Indian Tax Law in London in International Arbitration.
- Appointed on Editorial Board of the World Tax Journal published by IBFD.
Kamlesh Varshney is an Indian Revenue Service officer of 1990 batch. Before joining service he has done his MBA from Indian Institute of Management Lucknow. He has also been a visiting faculty at IIM Lucknow for four years for four years. From 2001 to 2006 he served on foreign deputation with Government of Papua New Guinea to improve their tax administration. On his return to India, he was posted with Central Board of Direct Taxes as Director. For two years he worked as Director, Tax Policy and Legislation where he was involved in the writing of Direct Tax Code. For three and half years he worked as Director in Foreign Tax Division, where he was involved in tax treaty negotiations, Mutual Agreement Procedure, TIEA negotiation, setting up of computerised EOI cell, providing inputs for policy on international taxation and transfer pricing. During this period he also represented India before various international bodies like UN, OECD, Global Forum, etc. For last one and half year, he is working as Commissioner (APA) helping CBDT in rollling out APA program in India.
Dr. Parthasarathi Shome is currenty the Chairman, International Tax Research Foundation (ITRF), a Taxation think tank based out of Bengaluru, set up to study best practices in international tax. Prior to this, he served as the Chairman of the Tax Administration Reforms Commission (TARC), Government of India. Over the years, he has been engaged in shaping the tax policy landscape in various capacities. He served two tenures as Advisor to the Indian Finance Minister, and chaired India's Ninth and Tenth Five-Year Plan Advisory Groups on Tax Policy and Administration. He was also Director and Chief Executive of Indian Council for Research on International Economic Relations (ICRIER) and Chief Economist of Her Majesty's Revenue and Customs in the United Kingdom.
In 2012 and 2013, Dr. Shome was among International Tax Review’s Global Tax 50 'individuals and organisations that made a substantial impact on tax and administration in the past 12 months'. For his contributions to Brazilian tax reforms, he received Commander of the Order of the Southern Cross, the highest civilian honour of the Government of Brazil.
Previously Dr. Shome was Professor of Economics at American University, Washington D.C and has held various positions at the IMF such as Senior Economist, Chief of Tax Policy and Director, IMF Singapore Institute. He has provided fiscal technical assistance to over thirty countries in Africa, Asia, Europe and Latin America.
He has Masters degrees from University of Rochester and Delhi School of Economics.
Born on 26.01.1952, Mr. Bishwajit Bhattacharyya is a Ist class double graduate from St. Stephens College, Delhi and had the distinction of being a Gold Medallist in LL.M(Ist&III term) from Delhi university. He is a visiting Professor at IIM, Ahmedabad and Visiting Faculty at the Indian Law Institute. He was, formerly, Country Manager, India International Banking ANZ Grindlays Bank. He is a former Additional Solicitor General for India.
Rajesh Ramloll is currently Assistant Solicitor-General at the Attorney-General’s Chambers. He is a barrister at Law and holds a specialist LLM in taxation from the University of London. He is the current President of the International Fiscal Association, Mauritius Branch. Mr. Ramloll is a Fellow of the Hon. Society of Advanced Legal Studies (London) and is a member of the International Fiscal Association. He acts for the Mauritius Revenue Authority before the Supreme Court in Mauritius and before the Judicial Committee of the Privy Council. Mr. Ramloll has for the last ten years been involved in tax treaty negotiations. He advises the Government on legal aspects of financial matters. He is a tax assessor of the OECD Global Forum. He has been the treasurer of the Mauritius Bar Association. He regularly writes in International Tax Journals and is on the editorial committees of the IFA World Tax News letter and the New Bar Chronicle (Mauritius).
R. Sridhar is a Chartered Accountant of the 1984 batch and has been in the Industry mainly in Foods and beverages for nearly 3 decades . Sridhar is currently working with Hindustan Coca-Cola Beverages Private Limited as VP - Taxation and before this had stints with companies like GSK Consumer HealthCare and Britannia .
Sridhar is regular presenter for the Industry issues in all forums and is passionate about Indirect Taxes regime in India .
Gautam Doshi, a Chartered Accountant and Masters in Commerce, is the Group Managing Director of Reliance Anil Dhirubhai Ambani Group, a conglomerate with interests in telecom, power, infrastructure, entertainment and financial services sectors. He also serves as independent director on boards of public limited companies.
Mr. Doshi has more than 36 years of experience in wide range of areas covering Mergers and Acquisitions, Direct, Indirect and International Taxation, Transfer Pricing, Accounting and Corporate and Commercial Laws. He has been actively involved in conceptualizing and implementing a number of mergers and restructuring transactions both domestic and cross border, involving many of the top 20 listed companies on the BSE as also those forming part of FTSE 100.
A prolific speaker, Mr Doshi has addressed several seminars and conferences within and outside of India.
P. R. Ramesh is Chairman of Deloitte India with over 36 years of experience in the profession and is a Fellow Member of the Institute of Chartered Accountants of India (ICAI).
He has also been associated with various Regulatory bodies, Industry Bodies and the Institute of Chartered Accountants of India which are as follows:
- Member of SEBI Committee on Disclosures and Accounting Standards (SCODA);
- Was a member of the Committee for Reforming the Regulatory Environment for doing Business in India set up by Government of India;
- Member of Working Group set up by the Reserve Bank of India for implementation of Ind AS by banks in India
- Special invitee to National Advisory Committee on Accounting Standards (NACAS)
- Invitee to the committee set up by the Reserve Bank of India to assist in convergence to IFRS by banks;
- Member of the Technical Committee to review the form and presentation of the Balance Sheet of the Reserve Bank of India;
- Member of Insurance Regulatory and Development Authority (IRDA) Standing Committee on Accounting Issues;
- Working Group on “Harmonizing IRDA Corporate Governance Guidelines and Disclosures with the New Companies Act, 2013
- In the Confederation of Indian Industries (CII), he is a member of
‒ National Committee on Capital Markets
‒ Economic Growth and Investments Council
‒ National Council on Corporate Governance;
‒ National Committee on Regulatory Affairs;
‒ Committee of Accounting Standards; and
‒ National Committee for CFO
- Vice President of the Bombay Chamber of Commerce & Industry.
- Member of National Executive Committee of the Federation of Indian Chambers of Commerce and Industry (FICCI).
- Formerly member of the Accounting Standards Board of the ICAI;
- VP at Large position representing the International Association for Accounting Education and Research Foundation;
- Past member of the Vision and Restructuring Committee set up by ICAI;
- Past member of the Auditing Practices Committee of the Institute of Chartered Accountants of India
- Past member of the Secretarial Standards Boards constituted by the Institute of Company Secretaries of India.
- He has lectured extensively in India (including in programmes and workshops conducted by the Institute of Chartered Accountants of India (ICAI), the Reserve Bank of India, the Confederation of Indian Industries) and abroad on a variety of subjects including auditing and accounting subjects.
- Headed Corporate tax function at leading Indian software company Wipro Ltd. for 18 Years.
- Over 30 years hands-on experience in industry with regard to corporate tax compliance across tax jurisdictions including the US, Europe India and Asia-Pacific, Latin America and Africa, addressing structuring requirements, cross-border mergers & acquisitions, de-mergers, business re-organizations, transfer pricing, taxation of IPRs, employees taxation, Indirect taxes in India and EU VAT, social security etc.
- Secured landmark decisions on tax matters from High Court. Mitigated recurring large tax demands.
- Successfully represented and concluded tax assessments before tax authorities in developed countries like USA, Germany, Japan, UK etc.
- Advocacy to Central and State Governments in India and Governments of foreign countries.
- Advising the promoter group on Holding Structure and changes to align to change in objectives / laws.
- Hands-on experience in structuring philanthropy initiatives and HNI family wealth management.
- Monitoring the corporate law compliances of companies registered in India and overseas.
- Participated as a Member of Emerging Issues Task Force on Non-resident taxation formed by Ministry of Finance, Government of India.
- Was appointed a Nasscom representative for resolving issues in Japan Tax Treaty.
- Nominated on the Expert Panel of the Working Group on Transfer Pricing.
- Heading the tax research responsibility for International Tax Research and Analysis Foundation (ITRAF), a section 8 company under the Companies Act, 2013 formed under the Chairmanship of Dr. Parthasarathy Shome, former Advisor to the Union Finance Minister.
- Member of the GST Committee constituted by the Commercial Taxes Department of Karnataka.
Ashutosh Dikshit has got over 25 years of experience covering tax policy & administration and regulatory matters. During the 5 year period of 2007-12, he was Joint Secretary, Ministry of Finance, Government of India handling tax policy and legislation. Mr. Dikshit's previous tax assignments included stints in tax assessment, tax audit, tax investigation, tax litigation and tax systems. In the years 2013-15, Mr. Dikshit was Advisor in the Petroleum & Natural Gas Regulatory Board (PNGRB). His experience in the energy sector are in the areas of downstream regulation of the petroleum and natural gas industry.
Qualified as a Bachelor of Arts followed by Bachelor of Law from Bombay University, Mr. Dikshit holds a Master’s degree in International Affairs from Columbia University, New York. He is also a Post Graduate in Rural Management from the Institute of Rural Management. Mr. Dikshit has been a member of Governing Council of the Institute of Chartered Accountants of India, has participated in the Working Group on Foreign Investment constituted by the Ministry of Finance and has been the Convener of the sub-group of the Planning Commission for Tax Revenue Resources for India’s 12th Five Year Plan. In 2001-02, Mr. Dikshit was an Advisor to the Joint Parliamentary Committee on the working of the stock markets.
Mr. Dikshit has several publications to his name including, a co-authored contribution on ‘Tax Systems and Reform’ in ‘The New Oxford Companion to Economics in India’, Oxford University Press 2012. Academically inclined, he regularly conducts lectures at International Fiscal Association, the Indian School of Business and the chambers of commerce such as FICCI, CII and ASSOCHAM.
- Recently appointed as a member of sub committee on transfer pricing for developing countries by United Nations.
- Member of the CID TAG (Technical Advisory Group) of OECD Paris.
- Member of the BIAC of OECD, Paris.
- First vice President of the Executive committee INTERNATIONAL FISCAL ASSOCIATION-NETHERLANDS.
- Member of Emerging Issues Task Force on Non Resident Taxation formed By Ministry of Finance, Govt. of India.
- Member of Expert Committee formed by Central Board of Direct Taxes (CBDT), Ministry of Finance, Government of India for framing Transfer Pricing Regulation in India.
- Member of Board of several listed companies
- Is actively involved in handling international tax issues on cross-border transactions, including corporate structuring /restructuring, joint ventures and collaborations, valuations, accounting and auditing, IFRS ,company law matters and foreign exchange management act related matters for a wide range of clients in India particularly in the field of Real Estate, technology , software and telecommunication ,Entertainment sectors.
- Visiting professor at Vienna University Austria for teaching International tax for LLM studies.
Rohinton is an International Tax Partner in the Deloitte Tax group and is based in our New Delhi office. He leads the North India Global Business Tax practice and has over 19 years of experience in public practice, including 5 years with Deloitte in their Mumbai and the Los Angeles offices.
In the New Delhi office, Rohinton works extensively with inbound and outbound clients assisting them with international tax planning studies, implementing structures for the conduct of their business, restructuring operations to minimize local and foreign income taxes and managing audit defenses.
Professional Qualifications & Affiliations
- Bachelor of Science,BombayUniversity
- Associate Member of theInstituteofChartered Accountants of India
Rohinton has been involved with the Confederation of Indian Industry (CII) the pre-eminent business chamber in drafting the pre-budget and other positions to impending tax legislation. He is a frequent guest speaker at course for International taxation conducted by the Institute of Chartered Accountants of India. He also is a speaker on tax matters at events organized by the American Chamber of Commerce (AMCHAM), the US India Business Council (USIBC), the Associated Chamber of Commerce (ASSOCHAM) and the Deloitte Tax Driefs programme.
He has authored several articles on taxation that have been published by Tax analysts and the Journal of International Taxation.