Sharma’s 20 years of legal and tax experience is complemented by a practical approach to resolving issues.
Sharma is a consultant in our International Tax Group, based in Singapore.
He has advised on non-contentious issues concerning income tax; goods and services tax; property tax; and stamp duties and their impact upon potential and actual business transactions. 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 issues.
In contentious matters, Sharma has represented clients before tax tribunals and the Courts, achieving successful outcomes. His practice includes defending clients under tax audit and under investigation for tax evasion. He has acted for clients facing tax enforcement actions, including proceedings in the High Court in exchange of information cases arising from requests for information from foreign tax authorities.
He is a contributory author to “The Law and Practice of Singapore Income Tax” (2013 edition) and to “Halsbury’s Laws of Singapore Vol 16(2) Revenue and Taxation: Income Tax” (2004, 2008 and 2012 editions).
He is a member of the International Bar Association, the International Fiscal Association and the Society of Trust and Estate Practitioners. He is an international tax affiliate of the Chartered Institute of Taxation.
Sharma’s practice extends to alternative dispute resolution, as arbitrator, adjudicator and mediator. He holds appointments to various panels of arbitral institutions in Singapore and Malaysia and the Singapore Mediation Centre. He is a Fellow of the Chartered Institute of Arbitrators, the Singapore Institute of Arbitrators and the Malaysian Institute of Arbitrators.