Gosai, Nishana

Nishana Gosai

Tax Director
Baker & McKenzie
Not admitted to practice law in this jurisdiction


Nishana Gosai is part of Baker McKenzie's Tax Practice Group in Johannesburg. She has over 15 years of experience in transfer pricing. Prior to joining the Firm, she worked at the South African Revenue Services. She also held various positions in two of the Big Four audit firms, as well as a leading mining firm.

Nishana is a member of the United Nations Sub-Committee for transfer pricing, which is responsible for preparing and updating the United Nations Manual on Transfer Pricing for developing countries. She was also on the African Tax Administration's Cross-Border Taxation Technical Committee, which is responsible for advising, directing and guiding tax issues in Africa.

Practice Focus

Nishana focuses on tax planning, restructurings, policy and documentation design, audits, dispute resolution, risk mitigation and legislative interpretation matters.

Representative Legal Matters

  • Led transfer pricing audit strategy, legislative policy and design for the South African Revenue Services (SARS) at various international fora.
  • Provided support and inputs to senior SARS officials in the preparation of their deliberations and presentations at the G20, the Informal Task Force on Tax and Development, the IMF and the IBSA Committee (India, Brazil and China Committee).
  • Represented the South African Revenue Services at the OECD's Working Party 6, and provided direction and strategy on, among other aspects, the Base Erosion and Profit Shifting project.
  • Drafted and implemented targeted training programs on transfer pricing for developing countries, as part of the United Nations Forum on Capacity Building for Developing Countries.

Professional Associations and Memberships

  • The South African Institute at Chartered Accountants - Member


  • University of Witwatersrand (Master of Commerce) (2009)
  • University of Witwatersrand (Higher Diploma in Taxation) (2000)
  • University of Durban Westville (B.Com.) (1995)


  • English