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Abhay Sharma

Partner

Abhay is a tax lawyer who specializes in direct taxation and private client work. He has more than 2 decades of experience in dealing with varied cross-border and domestic tax issues.

He has advised some of the largest global private equity funds, sovereign wealth funds, tax insurance companies, and multi- national corporations across several sectors. He has also advised in the setting up of Indian investment platforms for some of the largest pension boards, sovereign and private equity funds in the world and routinely advises clients on large ticket investments in and exits from India. His client portfolio includes companies in the field of information technology, edutech, real estate, banking, infrastructure development, pharmaceuticals, manufacturing, electronic media, online gaming, and logistics amongst others. Other prominent focus practice areas for him are private client practice and tax litigation.

He is a member of the International Fiscal Association. He has also been the country tax reporter for the International Bar Association for multiple years. He periodically conducts training sessions for fellow professionals, as well as the Income Tax department on a host of tax issues.

Bar Admissions

  • Bar Council of Maharashtra and Goa

Directory Recognition

  • Legal500

Prior Work Experience

  • Shardul Amarchand Mangaldas & Co.
  • Khaitan & Co.
  • Nishith Desai Associates
  • BMR Associates

Alma Mater

  • National Law Institute University, Bhopal

  • Banyan Tree School, New Delhi

  • Structuring inbound and outbound investments, investment funds, employee incentive taxation etc.
  • M&A advisory, advisory services with respect to tax treaties and domestic tax laws
  • Tax insurance advisory and policy negotiations
  • Tax due diligence and PE audits
  • Tax litigation and strategy
  • Succession and estate planning, family charters, private wealth management, asset ring fencing, separations, corporate holding structures, family offices and offshoring structures
  • Structuring and implementation of investment and estate planning vehicles, including domestic and offshore trusts
  • Pre-exit structuring for senior management
  • End to end fund setup and advisory for domestic AIFs, IFSCA, cross border funds, FPIs and investment vehicles
  • Carried interest structuring and key person compensation arrangements
  • LP-GP negotiations and managing LP due diligence
  • Setting up and advising co-investment structures, p-notes as well as VCC / PCC structures
  • Regulatory advice and interface including in adversarial situations
  • Control deals in promoter-backed companies, 100% acquisitions, competitive bid processes, mergers, joint ventures, business transfers, asset sales and acqui-hires
  • Inbound and outbound acquisitions for global private equity firms, HNIs, multilateral organizations and corporates
  • Regulated mergers, demergers, capital reductions, amalgamations and distressed acquisitions
  • W&I insurance advisory
  • Private equity and venture capital investments, angel / seed funding and secondary transfers
  • Externalisations, flips and internalisations
  • Exits for private equity and venture capital investors, unlocking value for promoters
  • Running mandates for investment funds, family offices, HNIs, multilateral organizations, corporates, etc.
  • End to end legal solutions for fund raising

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