Trusha Makan

Trusha Makan

Baker & McKenzie LLP


Trusha is an experienced senior associate in the Firm's Dubai office. She advises leading corporations and public entities on VAT and transaction taxes (such as real estate transaction tax).

Trusha is an emerging markets focused VAT executive. She has 11 years of experience in advisory, including a decade across Southern Africa and the Middle East, working on numerous cross-border tax transactions. Through her work advising sovereign entities, financial institutions and private investors, she has supported several IPOs, acquisitions, and the launch of next generation startups.

Trusha works across all sectors, and has deep experience in advising on indirect taxes relating to financial services, capital projects and service-based sectors. In addition to advisory work, Trusha’s focus remains on preparing clients to effectively communicate and manage tax affairs with the relevant authorities by way of tax clarification assistance, audit reviews and industry focused white-paper submissions. This allows her to effectively represent industry associations before the GCC central banks and tax authorities.

Practice Focus

Trusha has extensive experience in advising private and public sector clients with a global presence, on indirect tax aspects of mergers and acquisitions, corporate restructuring activities, business acquisitions, inbound and outbound investment and infrastructure transactions.

As an established indirect tax specialist and a trained Chartered Accountant in South Africa together with her VAT implementation experience in the United Arab Emirates (UAE), Kingdom of Saudi Arabia (KSA), Kingdom of Bahrain (Bahrain) and Sultanate of Oman (Oman), she leverages these global experiences to provide advisory support and assist clients in the VAT implementation projects in the remaining Gulf Cooperation Council (GCC) countries.

Through Trusha’s experience in providing tax advice in a practical and commercial context, she has gained a comprehensive working knowledge of some of the most unique and complex business and transaction structuring and developed skills in providing practical advice to clients. This enables her to help clients design, implement and defend tax strategies for their operations and transactions in the dynamic indirect tax landscape.

Professional Associations and Memberships

  • South African Institute of Chartered Accountants


  • South Africa (2014)
  • Dubai - Registered Legal Consultant


  • University of Cape Town (Post-graduate Diploma in Accounting) (2010)
  • University of Cape Town (Bachelor of Commerce (Accounting and Law) (Dean’s Merit List)) (2008)
  • INSEAD Business School (Sustainable Finance Certification)
  • Guest lecturer and trainer on tax matters across the financial services spectrum