Sharma has been a legal and tax advisor for more than 20 years. He has been legal advisor to the Inland Revenue authorities, and a legislative draftsman with the Attorney-General’s Chambers specializing in tax and other financial legislation. Sharma has been identified as a leading individual in Singapore’s corporate tax market by Who’s Who Legal Singapore 2008 which describes him as ““the best”, according to sources and also has public sector experience with the IRD” and “recommended for his knowledge of the tax aspects of corporate restructurings and he handles both contentious and non-contentious work”.

In non-contentious matters, Sharma has advised local and international clients on various issues concerning corporate income tax, withholding tax, personal income tax, goods and services tax, property tax and stamp duties. He has advised clients on the interpretation and application of tax and other legislation upon business transactions whether ongoing or planned. He has been counsel for the Government on tax matters, and a District Judge. He has advised clients on tax-efficient strategies in corporate restructurings, mergers and acquisitions, and liquidations. He has also advised on wealth management, trusts and estate planning.

In contentious matters, Sharma has acted against the Inland Revenue authorities before the tax tribunals, the High Court and the Court of Appeal, achieving successful outcomes in disputes on tax assessments for resident clients and for non-residents as well. Additionally, he has defended clients under investigation for tax evasion. He has also acted for clients under tax audits or facing tax enforcement actions by the Inland Revenue authorities.

Sharma is a well-known speaker at conferences and seminars on a range of tax related topics including tax changes in the Government’s annual Budget Statements, tax issues for businesses, tax avoidance, tax-efficient trust structures, application of double tax treaties and transfer pricing. He has also written tax articles published in local and international tax journals. He has been Consultant Editor (Legal) to CCH Singapore Master Tax Guide Manual. He is contributory author to Halsbury’s Laws of Singapore Vol 16(2) Revenue and Taxation: Income Tax.

Sharma graduated from the National University of Singapore (NUS) with a Bachelor of Laws (LL.B Honours) in 1985. He was admitted as an Advocate and Solicitor of the Supreme Court of Singapore in 1989. He obtained a Master of Business Administration/Master of Laws (MBA/LL.M) from NUS in 2001. While in private legal practice, he was Adjunct Faculty at the Singapore Management University teaching Revenue Law in 2004 and 2005.

Sharma is a member of the International Bar Association and the International Fiscal Association. He is also a registered Trust and Estate Practitioner and admitted as a Solicitor of the Supreme Court of England and Wales. He is a Fellow of the Singapore Institute of Arbitrators and the Chartered Institute of Arbitrators.