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CA Tirth Shah

CA Tirth Shah

Contributing Author
Name: CA Tirth Shah Qualification: CA in Practice Education: Chartered Accountant Company: LexTax Location: Ahmadābād, Gujarat, India Articles Published: 5

About

CA Tirth Shah is a professional specializing in International Taxation, Transfer Pricing, and GST, with a strong focus on cross-border transactions and regulatory frameworks. His work centers on analyzing complex tax structures involving OECD guidelines, DTAA interpretation, and litigation trends in India. He has authored multiple technical articles published on TaxGuru, covering critical areas such as inter-group services in transfer pricing, cross-border ESOP taxation, and OECD Global Minimum Tax (Pillar Two). His approach emphasizes substance over form, practical application of law, and alignment between global tax principles and Indian jurisprudence. Professionally, he is engaged in advisory and compliance across income tax, GST, and international tax matters, with a particular interest in transfer pricing documentation, tax litigation strategy, and emerging global tax developments. His objective is to build deep expertise in international taxation and contribute to high-quality technical analysis in the evolving global tax landscape.

Job Experience

Practicing Chartered Accountant with experience in Income Tax, International Taxation, Transfer Pricing, and GST advisory. Involved in handling cross-border transactions, tax structuring, and compliance for corporate clients. Core work includes preparation and review of transfer pricing documentation, benchmarking analysis under TNMM and other methods, and advisory on inter-group transactions including services, guarantees, and ESOP structures. Experience in drafting responses to assessment notices, handling litigation matters, and applying DTAA provisions in cross-border scenarios. Regularly engaged in research and technical writing on evolving areas such as OECD Pillar Two (Global Minimum Tax), cross-border ESOP taxation, and intra-group service arrangements. Multiple articles published on TaxGuru focusing on practical application of tax laws and judicial trends in India.

Job Skills

International Taxation Transfer Pricing (TP Documentation & Benchmarking) DTAA Interpretation & Cross-Border Structuring OECD Guidelines & BEPS Framework Global Minimum Tax (Pillar Two) Inter-Group Transactions & Intra-Group Services Cross-Border ESOP Taxation Tax Litigation & Assessment Handling Income Tax Advisory & Compliance GST Advisory & Compliance Financial Analysis for TP (TNMM, FAR Analysis) Technical Research & Tax Writing

Articles by this Author
Income TaxEvolution of Strict Tax Interpretation: From Literalism to Purpose in Sterling Holiday Decision
Income Tax

Evolution of Strict Tax Interpretation: From Literalism to Purpose in Sterling Holiday Decision

CA Tirth Shah3 weeks ago
Income TaxHuntsman Investment [Netherlands] BV: When Does a Buy-Back Become a Corporate Reorganisation
Income Tax

Huntsman Investment [Netherlands] BV: When Does a Buy-Back Become a Corporate Reorganisation

CA Tirth Shah4 months ago
Income TaxCross-Border ESOPs: Tax, DTAA & TP Implications for Indian Employees & Subsidiaries
Income Tax

Cross-Border ESOPs: Tax, DTAA & TP Implications for Indian Employees & Subsidiaries

CA Tirth Shah4 months ago
Income TaxUS vs OECD Global Minimum Tax: Uneven Field for Multinationals
Income Tax

US vs OECD Global Minimum Tax: Uneven Field for Multinationals

CA Tirth Shah4 months ago
Income TaxInter-Group Services in Transfer Pricing: Why Evidence Matters More Than Pricing
Income Tax

Inter-Group Services in Transfer Pricing: Why Evidence Matters More Than Pricing

CA Tirth Shah4 months ago