India

September 20, 2017

Neeru Ahuja
	Deloitte Haskins & Sells LLP 7th Floor, Building 10 Tower B DLF Cyber City Complex DLF City Phase II (New Delhi/NCR) Gurgaon, Haryana 122002 India Tel +91 1246792141 Fax: +91 124 679 2012 Email: neahuja@deloitte.com Website: www.deloitte.com Neeru Ahuja, Deloitte India, is a global business tax partner based in the Gurgaon office. Neeru is also the Asia Pacific global business tax leader for Deloitte India and leads the tax brand and communication team in India. Neeru has more than 20 years of diverse experience in corporate and international taxation. Neeru's key areas of specialisation include corporate tax strategy and planning, tax litigation and controversy management, tax due diligence, tax and regulatory aspects of mergers and acquisitions, inbound investment advisory, and structuring cross-border transactions. Her client portfolio includes leading companies in consumer business, telecommunications, aerospace, and defence. Over the years, Neeru has developed a strong reputation in the area of tax controversy management, working with many well-known clients on several complex issues, including: Assisting clients in strategy formulation to manage tax litigation more efficiently, considering alternative dispute resolution mechanisms, scenario planning, and achieving closure; Assisting clients in resolving/mitigating their significant litigation issues; Assisting clients in representing their matters before various levels of tax authorities; and Representing industry on tax controversy issues with prominent chambers of commerce including meetings and committees set up by government. In addition to advising clients, Neeru is actively involved with various reputable industry chambers and has been responsible for strengthening Deloitte's eminence in the marketplace. Neeru is the chairperson of the Confederation of Indian Industry's (CII) BEPS committee. She is the co-chairperson of the American Chamber of Commerce's (AMCHAM) tax and tariff committee, as well as a member of the tax committees of the CII, Federation of Indian Chambers of Commerce and Industry (FICCI), and the TDS committee of the Ministry of Finance. She is also a regular contributor to several leading tax journals and mainstream papers.

Neeru Ahuja

Deloitte Haskins & Sells LLP

7th Floor, Building 10 Tower B

DLF Cyber City Complex

DLF City Phase II

(New Delhi/NCR)

Gurgaon, Haryana 122002

India

Tel +91 1246792141

Fax: +91 124 679 2012

Email: neahuja@deloitte.com

Website: www.deloitte.com

Neeru Ahuja, Deloitte India, is a global business tax partner based in the Gurgaon office. Neeru is also the Asia Pacific global business tax leader for Deloitte India and leads the tax brand and communication team in India. Neeru has more than 20 years of diverse experience in corporate and international taxation. Neeru's key areas of specialisation include corporate tax strategy and planning, tax litigation and controversy management, tax due diligence, tax and regulatory aspects of mergers and acquisitions, inbound investment advisory, and structuring cross-border transactions. Her client portfolio includes leading companies in consumer business, telecommunications, aerospace, and defence. Over the years, Neeru has developed a strong reputation in the area of tax controversy management, working with many well-known clients on several complex issues, including:

Assisting clients in strategy formulation to manage tax litigation more efficiently, considering alternative dispute resolution mechanisms, scenario planning, and achieving closure;
Assisting clients in resolving/mitigating their significant litigation issues;
Assisting clients in representing their matters before various levels of tax authorities; and
Representing industry on tax controversy issues with prominent chambers of commerce including meetings and committees set up by government.

In addition to advising clients, Neeru is actively involved with various reputable industry chambers and has been responsible for strengthening Deloitte's eminence in the marketplace. Neeru is the chairperson of the Confederation of Indian Industry's (CII) BEPS committee. She is the co-chairperson of the American Chamber of Commerce's (AMCHAM) tax and tariff committee, as well as a member of the tax committees of the CII, Federation of Indian Chambers of Commerce and Industry (FICCI), and the TDS committee of the Ministry of Finance. She is also a regular contributor to several leading tax journals and mainstream papers.

Tapati Ghose
	Deloitte Haskins & Sells LLP Deloitte Center Anchorage II #100/2 Richmond Road Bangalore-560 025 Karnataka India Tel: +91 80 6627 6117 Fax: +91 80 6627 6417 Email: taghose@deloitte.com Website: www.deloitte.com Tapati Ghose, Deloitte India, is a partner with more than 24 years of professional experience in the tax practice. She is the technology, media and telecommunications (TMT) tax industry leader for Deloitte in India and has served some of the largest and most reputed clients in the TMT space. She specialises in the area of global employer services (GES) and has extensive experience in advising multinational companies on global mobility issues like taxation of short-term travellers, secondments, stock rewards, remuneration structuring, tax equalisation, social security optimisation, assignment planning, etc. keeping in mind changing business needs and the regulatory environment. She also actively participates in representing the industry before various government committees/forums on matters concerning the TMT sector. Tapati is a member of the Institute of Chartered Accountants of India. She is a part of the expert tax committee of the Bangalore Chamber of Commerce and Industry.

Tapati Ghose

Deloitte Haskins & Sells LLP

Deloitte Center

Anchorage II

#100/2 Richmond Road

Bangalore-560 025

Karnataka

India

Tel: +91 80 6627 6117

Fax: +91 80 6627 6417

Email: taghose@deloitte.com

Website: www.deloitte.com

Tapati Ghose, Deloitte India, is a partner with more than 24 years of professional experience in the tax practice. She is the technology, media and telecommunications (TMT) tax industry leader for Deloitte in India and has served some of the largest and most reputed clients in the TMT space.

She specialises in the area of global employer services (GES) and has extensive experience in advising multinational companies on global mobility issues like taxation of short-term travellers, secondments, stock rewards, remuneration structuring, tax equalisation, social security optimisation, assignment planning, etc. keeping in mind changing business needs and the regulatory environment.

She also actively participates in representing the industry before various government committees/forums on matters concerning the TMT sector.

Tapati is a member of the Institute of Chartered Accountants of India. She is a part of the expert tax committee of the Bangalore Chamber of Commerce and Industry.

Manisha Gupta
	Deloitte Haskins & Sells LLP Indiabulls Finance Centre, Tower 3, 28th floor Senapati Bapat Marg, Elphinstone Mill Compound Elphinstone (W) Mumbai – 400 013 India Tel: +91 22 61854288 Fax: +91 22 61854101 Email: manishagupta@deloitte.com Website: www.deloitte.com Manisha Gupta, Deloitte India, has more 18 years of experience in the fields of transfer pricing and international tax and has been a part of the transfer pricing team since June 2009. Over the past years, Manisha has provided transfer pricing services to leading multinationals across a range of industries such as pharmaceutical, infrastructure, fast-moving consumer goods, software and ITES, hospitality, and more. She is actively involved in providing litigation support in substantial intercompany pricing cases, transfer pricing planning and documentation projects to determine the arm's-length compensation for tangible property, intangible property and services. Manisha has represented leading transnational companies at the field level and appellate level on complex transfer pricing issues and assisted companies in resolving disputes through the alternate dispute resolution mechanisms, i.e. MAP/APA. She has contributed numerous articles on transfer pricing to various journals and is a regular speaker at various forums. Manisha is a member of the Institute of Chartered Accountants of India and has previously worked with EY and KPMG. Manisha has been recognised as one of the leading tax controversy advisers published by International Tax Review for three consecutive years 2014, 2015, and 2016 and an Indian leading woman in tax for 2015 and 2016. Manisha is a chartered accountant by qualification and is a fellow member of the Institute of Chartered Accountants of India. She also holds a bachelor's degree in commerce.

Manisha Gupta

Deloitte Haskins & Sells LLP

Indiabulls Finance Centre, Tower 3, 28th floor

Senapati Bapat Marg, Elphinstone Mill Compound

Elphinstone (W)

Mumbai – 400 013

India

Tel: +91 22 61854288

Fax: +91 22 61854101

Email: manishagupta@deloitte.com

Website: www.deloitte.com

Manisha Gupta, Deloitte India, has more 18 years of experience in the fields of transfer pricing and international tax and has been a part of the transfer pricing team since June 2009.

Over the past years, Manisha has provided transfer pricing services to leading multinationals across a range of industries such as pharmaceutical, infrastructure, fast-moving consumer goods, software and ITES, hospitality, and more. She is actively involved in providing litigation support in substantial intercompany pricing cases, transfer pricing planning and documentation projects to determine the arm's-length compensation for tangible property, intangible property and services.

Manisha has represented leading transnational companies at the field level and appellate level on complex transfer pricing issues and assisted companies in resolving disputes through the alternate dispute resolution mechanisms, i.e. MAP/APA. She has contributed numerous articles on transfer pricing to various journals and is a regular speaker at various forums. Manisha is a member of the Institute of Chartered Accountants of India and has previously worked with EY and KPMG.

Manisha has been recognised as one of the leading tax controversy advisers published by International Tax Review for three consecutive years 2014, 2015, and 2016 and an Indian leading woman in tax for 2015 and 2016.

Manisha is a chartered accountant by qualification and is a fellow member of the Institute of Chartered Accountants of India. She also holds a bachelor's degree in commerce.

Saloni Roy
	Deloitte Haskins & Sells LLP 7th Floor, Building 10 Tower B DLF Cyber City Complex DLF City Phase II Gurgaon – 122 002 Haryana India Tel: +91 12 4679 2910 Fax: +91 12 4679 2012 Email: saloniroy@deloitte.com Website: www.deloitte.com Saloni Roy, Deloitte India, is a senior director at the Gurgaon office, specialising in indirect taxes including the goods and services tax (GST). She has more than 23 years of experience in tax and regulatory matters. Saloni has dealt in matters pertaining to VAT, service tax, central excise duty, customs duty and foreign trade policy. Saloni has also been involved extensively in advising and preparing clients on transitioning to the GST regime, which entered into force on July 1 2017. Saloni advises various multinational organisations and Indian companies across industries. She has been involved in handling issues for clients in aviation, aerospace and defence, oil and gas, infrastructure, retail, telecom and information technology. She has been recognised in the list of leading tax advisers by International Tax Review's World Tax guide in 2014, 2015, and 2016. She has also been recognised in the Women in Tax Leaders guide in 2015 and 2016 by International Tax Review. She also frequently contributes articles and thought papers to financial dailies and tax journals. Saloni has a bachelor's degree in economics from Madras University and holds a law degree (LLB) from Delhi University. She is also associated with various chambers of commerce.

Saloni Roy

Deloitte Haskins & Sells LLP

7th Floor, Building 10

Tower B DLF Cyber City Complex

DLF City Phase II

Gurgaon – 122 002

Haryana

India

Tel: +91 12 4679 2910

Fax: +91 12 4679 2012

Email: saloniroy@deloitte.com

Website: www.deloitte.com

Saloni Roy, Deloitte India, is a senior director at the Gurgaon office, specialising in indirect taxes including the goods and services tax (GST). She has more than 23 years of experience in tax and regulatory matters. Saloni has dealt in matters pertaining to VAT, service tax, central excise duty, customs duty and foreign trade policy. Saloni has also been involved extensively in advising and preparing clients on transitioning to the GST regime, which entered into force on July 1 2017.

Saloni advises various multinational organisations and Indian companies across industries. She has been involved in handling issues for clients in aviation, aerospace and defence, oil and gas, infrastructure, retail, telecom and information technology.

She has been recognised in the list of leading tax advisers by International Tax Review's World Tax guide in 2014, 2015, and 2016. She has also been recognised in the Women in Tax Leaders guide in 2015 and 2016 by International Tax Review. She also frequently contributes articles and thought papers to financial dailies and tax journals.

Saloni has a bachelor's degree in economics from Madras University and holds a law degree (LLB) from Delhi University. She is also associated with various chambers of commerce.