Master and Bachelor of Science in Physics from the University of Delhi, India.

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1 SANJAY KUMAR Senior Fellow Duke Center for International Development (DCID) Sanford School of Public Policy, Duke University Durham, North Carolina, U.S.A. KEY QUALIFICATIONS Sanjay Kumar received his Master s and Bachelor s of Science in Physics from the University of Delhi, India, followed by a Master of Arts in Economics from the State University of New York specializing in International Finance and Industrial Organization. Kumar has been an adjunct faculty member at Duke University s Sanford School of Public Policy Duke Center for International Development since He teaches tax analysis and revenue forecasting, predominately. Kumar previously worked for 28 years in the Indian Revenue Service in the Government of India and was the Principal Commissioner of Income tax before voluntarily retiring. Other previous positions include Senior Director with Deloitte India in tax and transfer pricing and Secretary of the Tax Administration Reform Commission at the Indian Ministry of Finance. Additionally, Kumar is a member of many professional associations. He is a member of the Expert Committees of the Government of India on estimating the extent of black economy ( ) and revenue forecasting ( ). He is a regular guest faculty at the National Academy of Direct Taxes (NADT) in Nagpur as well as the Management Development Institute (MDI) in Gurgaon. Kumar represented India at the WTO for three years on several different councils and committees. He is also a member of the Expert Panel of the National Biodiversity Authority, Ministry of Environment and Forests ( ) and has also been a member of the Editorial Board of the International Journal for Sustainable Innovations since EDUCATION Master of Arts in Economics from the State University of New York, Stony Brook, USA. Specialization in International Finance and Industrial Organization. Master and Bachelor of Science in Physics from the University of Delhi, India. PROFESSIONAL EXPERIENCE DUKE UNIVERSITY Senior Fellow Duke Center for International Development, Sanford School of Public Policy 2007 present DELOITTE Leading the Centre of Excellence for tax and transfer pricing outputs. Steering Base Erosion and Profit Shifting (BEPS) initiative. Anchoring Advanced Pricing Agreements (APAs) negotiations with the Government of India, CBDT. Box 90237, Duke University, Durham, NC sanjay.kumar@duke.edu 1

2 INDIAN MINISTRY OF FINANCE Tax Administration Reform Commission, Secretary Part of commission set-up by the Government of India with the goal to review the application of tax policies and tax laws in the context of global best practices and to recommend measures for reforms required in the tax administration to enhance its effectiveness and efficiency. November 2013-Febraruy Commissioner of Income Tax, Central Board of Direct Taxes, Ministry of Finance Monitored tax collections and reported the matter to the Central Board of Direct Taxes and the Finance Minister. Developed strategies for improving tax collections and for taxpayer s service and communications. June 2013-November INTERNATIONAL TAXATION & TRANSFER PRICING Director of Income Tax, Transfer Pricing & International Taxation In-charge of transfer pricing and international taxation in the Eastern Region of India. Prepared guidance notes and papers on transfer pricing of intra-group services, transfer pricing of outbound loans and corporate guarantees, emerging issues of international taxation, taxation of royalty payments and fees for technical service to non-residents. July 2010-June 2013 Delivered a lecture on Documentation Requirement and Selection Process of Uncontrolled Comparables in Transfer Pricing at IBSA meeting at Bangalore in Appeared before the Tax Tribunals and the Authority of Advance Ruling to present the cases of the Revenue. Member of Five Dispute Resolution Panels A statutory body to resolve tax disputes on transfer pricing and international taxation at several locations Kolkata, Pune, Ahmadabad, Chennai and Hyderabad. June 2010-June TAX ADMINISTRATION Commissioner of Income Tax, Kolkata Part of the national team to prepare Vision and Taxpayer s Charter for the Central Board of Direct Taxes, Ministry of Finance. August 2009-Janurary 2011 Commissioner of Income Tax (Computer Operations), Delhi & Kolkata Focus was on bringing people and technology together by resolving technological glitches in the computerized tax system and ensuring end user satisfaction through prompt and improved service support. Specifically, monitored and managed the Service Delivery Vendors Performance, facilitated improved coordination amongst various Service Delivery Vendors, planned corrective measures to bridge gaps in performance and developed processes for continually improving operations. Delhi: November 2007-August 2008; Kolkata: April 2011-March Additional Commissioner of Income Tax, Mumbai & Delhi Supervised a team of officers doing tax assessment, scrutiny, audit, recovery of tax dues and survey in corporate cases. Box 90237, Duke University, Durham, NC sanjay.kumar@duke.edu 2

3 July 2000-December Assistant Commissioner of Income Tax, Delhi & Patna Assignment included tax administration and assessment, tax collection and investigation into cases of tax evasion. Responsible specifically for personnel management, tax data compilation and statistical analysis of revenue collection in nine states. Delhi: April 1989-July 1990, June 1993-April 1994; Patna: July 1990-May INTERNATIONAL TRADE Director, Trade Policy Division, Ministry of Commerce and Industry Negotiated multilateral trade issues in the World Trade Organization on: TRIPS (Trade-Related Intellectual Property Rights), environmental policies, TBT (Technical Barrier to Trade), and SPS (Sanitary and Phyto-Sanitry). Additionally, negotiated SAFTA (South Asia Free Trade Agreement), IBSA (India, Brazil and South Africa), and bilateral trade agreements between India-EC, India-Korea, India-Japan, and India-Sri Lanka. Janurary 2005-Novemeber TELECOM REGULATION Director (Commercial), Telecom Regulatory Authority of India Responsibilities included framing Public Consultation Policy on license agreement and license fee for various telecom services, interconnection agreements, Universal Service Obligation, implementation of New Telecom Policy 1999, and supervising multi-lateral and bi-lateral capacity-building programs. July 1998-June FERTILISER SECTOR Deputy Financial Advisor, Department of Fertilizers; Joint Director, Fertilizer Industry Coordination Committee Responsibilities included investment appraisal and capital restructuring of the public sector fertilizer projects, preparing Annual Plans and Five-year plan for public investment, preparation of annual budget, and responsible for estimating and disbursing fertilizer subsidy. Part of the High Powered Committee set up by the Government to review fertilizer-pricing policy, with a view to reduce the extent of fertilizer subsidy. May 1994-March 1997; August 1996-May PUBLICATIONS Revenue Forecasting Forecasting Quarterly Corporate and Income Tax Collections, (co-authored), Working Papers, NIPFP, 2004, 2005, 2006, 2007, 2008, 2009 and Projection of Corporate and Personal Income Tax Receipts for FY and , (coauthored), Finance India, Vol. XXII No. 3, pp , September (ISSN ). Estimate of Corporate Tax from the Manufacturing Sector of the Indian Economy, (co-authored), Mimeo, NIPFP, Tax Analysis Box 90237, Duke University, Durham, NC sanjay.kumar@duke.edu 3

4 BEPS Action Plan 10: other high risk areas in TP, (co-authored), The Chamber s Journal, Vol IV, No. 5, pp , February Whether the range defeats the arithmetic mean? (co- authored), International Taxation, Vol 13, Issue 5, pp , November (ISSN: ). EPC Contracts A vexed taxation issue, International Taxation, Vol 12, Issue 6, pp , June (ISSN: ). Taxation of Royalty and Fees for Technical Service for Non-resident Taxpayers, Central Board of Direct Taxes, Ministry of Finance, Impact of Global Financial Crisis on India and its effect on South-South Cooperation Challenges & Solutions, International Centre of Excellence, Indian Institute of Public Administration, Fiscal Situation and Policies, Maharashtra State Development Report, Planning Commission, Academic Foundation, Oxford University Press, (ISBN: , EAN: ). Stock and Flow of Unaccounted Income/Wealth in the Indian Economy, Central Board of Direct Taxes, Ministry of Finance, Tax Administration Risk-based audit for improved tax compliance, Challenges for Indian Tax Administration, ICRIER and DFID, UK, 2016 (forthcoming). Tax recovery a challenge, Challenges for Indian Tax Administration, ICRIER and DFID, UK, 2016 (forthcoming). Strategic considerations for tax controversy risk management and double tax avoidance, Transfer Pricing Controversy, International Tax Review, web-release, March 22, Risk Management in Audit Selection in the Income Tax Department, in Indian Tax Administration: a Dialogue, Edited by Parthasarthi Shome, Chapter 3, Orient Blackswan, 2013 (ISBN ). Indexing the effectiveness of Tax Administration, Economic and Political Weekly, (coauthored), Vol. 42 No. 50 pp , December 15 - December 21, (ISSN: ). International Trade Whether resolution of NTBs in RTAs is WTO/GATT compatible: An Analysis, Journal of Development and Social Change, Vol IX, No.1, Oct-Dec 2012 (ISSN ). Another Look at Basmati - Genericity and the Problems of a Trans-border Geographical Indication, (co-authored), World Journal of Intellectual Property, 2010 (Print ISSN: , Online ISSN: ). Sustainable Goods & Services in the 21 st Century, World Wildlife Foundation (WWF), August, Box 90237, Duke University, Durham, NC sanjay.kumar@duke.edu 4

5 Framework for Benefit Sharing Guidelines for India, (co-authored), Asian Biotechnology and Development Review, Vol. 11 No. 2, pp 55-88, RIS, 2009 (ISSN ). Technical Capacity, Policymaking and Food Standards: An Overview of Indian Experience, (coauthored), Asian Biotechnology and Development Review, Vol. 11 No. 1, pp 57-77, RIS, (ISSN ). Environmental Requirements and Market Access for Developing Countries Promoting Environmental not trade protection: A Critique, UNCTAD Trade and Environment Review 2006, UNCTAD, (ISBN , ISSN ). Trade and Environment in the WTO: Negotiating Options for Developing Countries, (coauthored), Trade, Biodiversity and Multilateral Environmental Agreements, RIS, Delhi, (ISSN ). Industry Sectors Tariff Setting in Telecommunications in India: Progress to date and the Way Forward", in Regulatory reforms in India: effectiveness, efficiency, and impacts, ed., TERI, (ISBN: ). Technology Convergence and Accounting Separation, The Management Accountant, ICWAI, Vol. 35, No. 4, Urea Import by China and its implications for India, Economic and Political Weekly, Vol. 34, No. 27, (ISSN: ). New Fertilizer Policy: A Practical Approach, Economic and Political Weekly, Vol. 34, Nos. 1 & 2, (ISSN: ). Box 90237, Duke University, Durham, NC sanjay.kumar@duke.edu 5