S P Singh (SP, as he is known), Deloitte India, is a Senior Director in the Delhi office. He advices multinational companies on international and domestic transfer pricing, encompassing documentation, planning, and controversy defense.
SP is Deloitte India's chief negotiator for advance pricing agreements (APAs) and mutual agreement procedures (MAPs). He is also leading tax litigation practice in Deloitte, India. He provides services to major multinational clients in a wide range of industries, including sourcing of apparel, software development, IT and ITeS, pharmaceuticals, cosmetics, chemicals, and energy. He serves clients from various countries, including Australia, France, Japan, UK, and the United States, in addition to Indian multinationals.
Before joining Deloitte SP was with the Indian Revenue Service for more than two decades. He held various positions, including Director of Income Tax (International Taxation) and Commissioner of Income Tax (Appeals). He participated in negotiation of tax treaties with more than 30 countries and took part in mutual agreement procedures. He has represented India in several international conferences and presented papers. He was a member of the Expert Croup on Transfer Pricing constituted by the Ministry of Finance for drafting the transfer pricing regulations. He represented the Income Tax Department before the Authority for Advance Rulings in several cases.
SP has an MSc in Fiscal Studies from Bath University, UK, and earned a Master's in physics in India. He is a member of the Bar Counsel of Income Tax Appellate Tribunal and is a regular faculty member with The National Academy of Direct Taxes (apex training institute for the Indian Revenue Service). He is also a visiting faculty of the Institute of Chartered Accountants of India, the International Fiscal Association, and the Indian Institute of Management, Lucknow.
SP has been named to Euromoney/Legal Media's Guide to the World Leading Transfer Pricing Advisers, and International Tax Review has recognized him as one of the global leaders in tax litigation and leading TP expert for 2014, 2015 and 2016. He has coauthored several white papers on transfer pricing matters such as APAs and safe harbor rules, and has coauthored two books on transfer pricing. He regularly contributes to international and national journals on taxation.