T. P. Ostwal (TP) is Managing Partner of the T. P. Ostwal & Associates LLP, Chartered Accountants. He is based in Mumbai and has been in Practice for more than four decades. TP is a member of the all sub-committee on Transfer Pricing for Developing Countries of United Nations, & was a member of several committees set up by Ministry of finance, Government of India. TP is a visiting professor at Vienna University, Austria for teaching International tax for L.L.M. studies. TP has contributed many paper reports on Indian tax position and very regular speaker on subjects of International Taxation and other subjects including Company Law at various forums in India and abroad regularly. TP is a co-author of publication “Transfer Pricing Manual” & also Black Money Act, An Analysis 2015. TP ranked 11th in the top 50 Tax Professional in the World by Tax-Business magazine of UK in November 2006.