Nilesh Patel



About Me

Nilesh Patel (from India) is Author of two Professional Books on subject of Taxation: (i) GAAR (General Anti Avoidance Rule) ‘A Comprehensive Reference Manual’ published by Wolters
Kluwer, and (ii) Domestic Transfer Pricing published by TAXXMAN.

He has conducted several Professional Seminars on, Transfer Pricing, International Taxation and Corporate Taxation for CFOs, Corporate Tax Managers, Tax Lawyers, Chartered Accountants and Tax Practitioners.

He has been a faculty at ‘International Tax Convention’ and ‘Intensive Course on Transfer Pricing’ conducted under the aegis of the Institute of Chartered Accountants of India (WIRC – ICAI) and also at various Study Circle Groups of Chartered Accountants. Nilesh has also conducted training for Transfer Pricing Officers (TPOs) of the Tax Department at National Academy of Direct Taxes (NADT).

Nilesh has a rich and varied experience of more than 25 years in the area of Direct Taxes, including International Tax and Transfer Pricing.

He is a Certified Public Accountant (California) from USA and a Former Indian Revenue
Service (IRS) Officer 1991 Batch, where he was Additional Commissioner of IncomeTax before he left IRS in 2005 to pursue professional opportunities.

Apart from the IRS, Nilesh has worked in a US CPA Firm, and also in DELOITTE - India as Senior Manager (Corporate Taxation). He has studied International Taxation and US Taxation at the University of California, Los Angeles.

Currently, he practices in Mumbai as an independent consultant in the areas of Transfer Pricing, International Taxation, Corporate Direct Taxes and General Anti Avoidance Rule (GAAR). He argues Tax Cases before the Dispute Resolution Panel and Tax Tribunal.

In his practice, Nilesh has handled a wide variety of complex Transfer Pricing, International Tax and Corporate ‘Mergers and Acquisitions’ assignments, involving cases of Public Listed Companies and Multi-National Corporations, where his analysis has included the impact of Transfer Pricing, Tax Treaties and GAAR.


My Contribution

FAQs on the UAE Transfer Pricing Regulations (December 2022)
05 January 2023
FAQs on the UAE Transfer Pricing Regulations (December 2022)
Taxation of Digital Businesses - Pillar 2 Proposals of OECD
30 August 2021
Taxation of Digital Businesses - Pillar 2 Proposals of OECD
Taxation of Digital Businesses - Pillar 1 Proposals of OECD
26 August 2021
Taxation of Digital Businesses - Pillar 1 Proposals of OECD
BEPS Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
16 May 2021
BEPS Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
Selection of Most Appropriate Transfer Pricing Method
23 March 2021
Selection of Most Appropriate Transfer Pricing Method
Attribution of Profits to Permanent Establishments
26 January 2021
Attribution of Profits to Permanent Establishments
Management Service Fees - Transfer Pricing Aspects
19 January 2021
Management Service Fees - Transfer Pricing Aspects
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