SP Singh (SP) Editor of this book is presently Senior Advisor to the Institute of Chartered Accountants of India (ICAI). He started his career in 1976 as a lecturer of Physics in St. Xavier's College. Ranchi. In 1979 he joined the Indian Revenue Service where he served for over two decades in various capacities. While in the Foreign Tax & Tax Research Division he was part of the team for negotiating and finalising several tax treaties. He was a member of the Expert Croup on Transfer Pricing constituted by the Ministry of Finance for drafting the transfer pricing regulations. Later, SP joined Deloitte India as Senior Director where he led several initiatives. SP has been recognized amongst World Leading Transfer Pricing Advisers as well as one of the global leaders in tax litigation for several years by international organisations. SP has an MSc in Fiscal Studies from Bath University, UK, and earned a Master's in Physics in India. He has coauthored several books and regularly writes for taxation journals. His passion is wildlife and nature photography and running where he has participated in several half-marathon races.