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Asia Tax Planning and Compliance Online

Asia Tax Planning and Compliance Online

  • Publisher: CCH Hong Kong
  • ISBN: ATPCO
  • Published In: Subscription-type (Contents updated periodically)
  • Format: Online
  • Jurisdiction: Asia, Cambodia, China, Hong Kong, India, Indonesia, Japan, Laos, Malaysia, Philippines, Singapore, South Korea, Taiwan, Thailand, Vietnam ? Disclaimer:
    Countri(es) stated herein are used as reference only

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  • Description 
  • Contents 
  • Author 
  • Details

    Asia Tax Planning and Compliance is an online tax database and advisory tool designed to help regional tax professionals. It combines the breadth of taxation information of 14 countries in Asia with deep knowledge of local tax laws and expertise.

    The 14 countries include Cambodia, China, Hong Kong, India, Indonesia, Japan, Laos, Malaysia, Philippines, Singapore, South Korea, Taiwan, Thailand and Vietnam. 

    Tax laws and regulations in some featured countries are written in the local language and there is a lack of clear and transparent guidelines on their application and the compliance procedure. The commentary and interpretation of the laws by leading tax practitioners in each country give you expert guidance.
     
    Key Features & Benefits:
    • Keep up-to-date with local tax laws and practices and minimise risk of non-compliance with guidance from local tax experts.
    • Analyse the main taxation problems in each country and investigate solutions. The experts highlight the key areas of difficulty that tax directors and foreign investors need to focus on in each country.
    • Know how to capture available tax incentives. Analytical commentary with emphasis on investment framework, tax planning and compliance equips you with a better understanding of each country’s tax regime and the most appropriate investment structure.
    • Manage a wide portfolio of regional countries from your desktop using a single web-based solution.
    • Cross-reference legislation and tax cases speedily.
    • Navigate and compare tax treatments across multiple jurisdictions through the all-in-one page comparison tables.

     

    Price Includes:

    • One year access to online contents (annual subscription basis)

     

    Get a FREE trial, send your request to info@pbookshop.com

  • Commentary

    • Tax Tables and Features  
    • Corporate Income Tax
    • Personal Income Tax
    • Other Taxes (GST, VAT, Customs, Property Tax, etc.)
    • Tax Incentives
    • Dealing with Tax Laws in the Jurisdiction
    • Tax Planning
    • Issues in Tax Deductibility
    • Taxable Presence
    • Practical Issues with the use of Tax Treaties  
    • Mergers and Acquisitions
    • Expatriate Tax planning
    • Tools: Comparison Tables

    News and Articles

    • Singapore and Malaysia Tax Tracker, a weekly alerting service from CCH that keeps you up-to-date with news and developments.
  • Cambodia: Jack Sheehan, DFDL;

    Jack Sheehan is a Partner and the Head of the Regional Tax Practice in DFDL. He specialises in providing advice on structuring inbound and outbound investments in Asia, corporate and international tax planning, mergers and acquisitions, transfer pricing and supply chain structuring and tax controversy. Jack has also assisted in advocacy for tax policy at a Government level in a number of South East Asian countries.

    Jack is listed as a leading tax adviser for 2019 by the Legal 500 and was nominated as Asia Tax Leader 2019 by International Tax Review.

    Jack is regularly a speaker and writer on tax matters in Asia. Jack has spoken at number of leading Universities including the Law School at Queen Mary’s University London, the Law School at Chulalongkorn University Thailand, Law School at Dundee University UK, and leading tax bodies such as the International Fiscal Association (IFA) and the International Bureau for Fiscal Documentation (IBFD), and leading business associations across Asia.

    Jack holds a Master’s Degree in Tax Law from the Law School at the University of Oxford and is a Fellow of the Association of Chartered Certified Accountants.


    China: King & Wood (current authors), Lehman Lee & Xu, Rhouna Li, Zachary Wang, Wu Libin and Alice Zhang (original authors);

    King & Wood, headquartered in Beijing, was one of the first partnership law firms established in China. Established in 1993, the firm has now become one of the largest in China with over 800 fee earners and 15 offices. It is a leading full service firm comprised of acknowledged leaders in each specialization of corporate and commercial law.

    King & Wood’s Tax Practice distinguishes itself from those of accounting firms in its ability to provide tax advice in a proper legal context. This is particularly important in China, where foreign investment and foreign exchange regulatory considerations often significantly impact tax planning and structuring options.

    The practice regularly advises on all aspects of PRC tax law, including general tax planning, reorganisations, taxation issues in the context of M & A, supply chain-related taxation, employment-related taxation, the taxation of real estate transactions, indirect taxation, transfer pricing and tax disputes.

    Stephen Nelson

    Prior to joining King & Wood as the head of its Tax Practice, Stephen Nelson was the head of the largest and most successful China Practice among foreign law firms. Mr Nelson has over 20 years of experience advising foreign companies investing in the PRC and has built an unparalleled reputation as the premier attorney advising on taxation in China. He also has recognised expertise in investment and mergers and acquisitions in China.

    Recent examples of Mr Nelson’s work include advising a significant recently listed information technology company on the tax and legal aspects of establishing operations in China, advising a major American telecommunications equipment company on restructuring its operations in order to address recent changes in China’s tax system, advising many foreign companies on the tax and legal aspects of various product sales and distribution structures in the PRC, advising a major express delivery company on the tax aspects of the establishment of hub operations in China, advising on the tax issues arising in respect of a significant proposed acquisition of an interest in a Chinese listed company, and advising several major Chinese companies on their offshore operations from a tax standpoint.

    Mr Nelson has published numerous articles on various aspects of Chinese taxation in various publications, including International Tax Review, Tax Notes International, Asia-Pacific Tax Bulletin, Intertax and others. He is a frequent participant in seminars and presentations focusing on PRC tax and investment.

    Mr Nelson graduated from the University of Pennsylvania in 1980 and obtained his law degree from Columbia University in 1986. He is admitted to practice in California. His working languages are English, Mandarin and French.

    Acknowledgements

    Mr Nelson would like to thank Rhouna Li, Zachary Wang, Wu Libin and Alice Zhang for their hard work in assisting in this publication.

    The authors for the updates from October 2005 to December 2008:

    John Pan

    Yo Zhang

    Jia Liu

    The authors from 2002 to September 2005:

    Lehman, Lee & Xu is one of the oldest private, full-service law firms in the People’s Republic of China. The firm’s main practice areas are in the fields of banking, finance, litigation, intellectual property, information technology, labour, and mergers and acquisitions. Lehman, Lee & Xu’s legal assistance extends throughout the Chinese continent and across industries. The lawyers of the firm are both Chinese and international trained in China and abroad.

    LehmanBrown is a China-focused accounting and financial advisory firm that operates offices in Beijing, Shanghai, and Hong Kong, and manages an extensive affiliate network providing service throughout China. The firm combines years of international expertise with practical China experience and knowledge, offering expert advice and support to both local and international clients. LehmanBrown is comprised of senior, experienced counsellors and qualified accountants from China, Hong Kong, the United Kingdom, Australia, France and the United States of America. Services offered include Financial Accounting, Management Accounting, Systems Solutions, Business Management and Professional Services.


    Hong Kong: Michael Olesnicky, Winnie Choy (Baker & McKenzie) (current authors), Steven Sieker (original authors);

    From September 2007

    Michael Olesnicky is a partner in the Hong Kong office of Baker & McKenzie and the head of the firm’s Asia Pacific Tax Group. Mr Olesnicky is qualified as a solicitor in Hong Kong, England & Wales, South Australia and New South Wales. He graduated from the University of Adelaide with an LL.B. (1976) and B.A. (1977), as well as Columbia University with an LL.M. (1979). His practice focuses on Hong Kong and Asian regional tax advisory work, estate planning and tax litigation.

    Mr Olesnicky has been the Chairman of the Joint Liaison Committee on Taxation, which is a quasi-governmental committee which interfaces between tax practitioners and the Hong Kong Inland Revenue Department (IRD), from 1986 to now. He has been a member (and former chairman) of the IRD’s Users’ Committee since its inception in 1994. He was a member of the Hong Kong Inland Revenue Board of Review between 1985 and 1994. He was a member of the government’s Broad Based Taxes Committee. He is a member of the International Fiscal Association, International Bar Association, International Tax Planning Association, Taxation Institute of Australia and Society of Trusts & Estates Practitioners. He was the editor of the Hong Kong Law Journal for five years while he was a full-time lecturer at the University of Hong Kong. He is an Honorary Lecturer in the Department of Professional Legal Education at the University. He writes and speaks frequently on Hong Kong and regional tax matters.

    Winnie Choy is an associate in the Hong Kong office of Baker & McKenzie. Ms Choy’s practice focuses on Hong Kong tax compliance and advisory work. She has also been involved in tax dispute and litigation matters.

    Ms Choy graduated from the University of New South Wales and is a qualified accountant and a member of the Institute of Chartered Accountants in Australia, as well as a Fellow of the Financial Services Institute of Australasia. She is admitted as a solicitor in Hong Kong and New South Wales, Australia.

    From 2002 to August 2007

    Steven Sieker was a partner in the Hong Kong office of Baker & McKenzie. Mr Sieker is qualified as a barrister & solicitor in Alberta, Canada. Mr Sieker has published a number of articles on tax and tax-related issues, and is a frequent speaker on tax and trust issues. He was a part-time lecturer in Revenue Law at both City University of Hong Kong and Hong Kong University. He was a member of the Inland Revenue Department Board of Review, and a director of the Hong Kong branch of STEP (the Society of Trust and Estate Practitioners).

    Mr Sieker’s other employment experience includes a position as vice-president with HSBC Guyerzeller Bank AG, a Swiss private bank and as a lawyer with the Canadian law firm Bennett Jones. Prior to beginning his tax practice, Mr Sieker was a law clerk to Mr Justice Cory of the Supreme Court of Canada. Mr Sieker received a B.A. with First Class Honors from the University of Alberta in 1991 and a LL.B. from Dalhousie University in 1995.


    India: Ernst & Young Private Limited, India;

    Ernst & Young Private Limited

    Ernst & Young Private Limited (‘EYPL') is one of the largest multidisciplinary professional services' firms in India. It is part of the Ernst & Young network in India, which employs over 2,000 professionals. EYPL has a wide and diverse client base in India and renders services to some of the largest multinationals and domestic companies. It also provides services to various Government organisations and also to the Government of India.

    Services

    EYPL's professional service offerings include Risk and Business solutions, Corporate Finance, Human Resources Advisory and Global Tax Advisory services.

    Risk and Business Solutions

    EYPL's Risk and Business Solutions, aimed at managing business risk and improving operational performance, include Internal Audits, IT Risk Management, IT Strategy and Architecture definition, Cost Management, Supply Chain solutions, Process Reviews and Operational Audits, Environment Management solutions, Financial and Commodity Risk solutions, Forensic and Dispute advisory, and Financial Monitoring.

    Corporate finance

    Corporate finance services of EYPL, aimed at creating shareholder value, include Lead Advisory / Capital Market solutions, Valuation and Business Modeling services, Due diligence services, Restructuring and Business Advisory Services and Strategic Finance services. EYPL also provides services in the areas of joint venture/ strategic alliance partner search, private equity placement and Indian Public Sector Unit disinvestments.

    Global Tax Advisory services

    EYPL is the leading tax services provider in India serving over 900 clients through 450 quality professionals. It has the widest service capability spanning from Corporate tax advisory to specialty solutions such as Transfer Pricing, International tax, VAT, Indirect tax and Tax Effective Supply Chain Management, Mergers and Acquisitions support, and Global Employment Solutions. It is also involved in providing Foreign Investment Consulting services and assistance in establishment of Joint Ventures. Besides taxation, EYPL also undertakes advisory work in the areas of corporate law and other regulatory laws.

    Industry programs

    In line with the recognition that clients require specialised and focused solutions pertaining to the segment in which they operate, EYPL has developed various industry programs, which offer a platform to provide specialised services to various industries such as Financial Services, Energy, Chemicals and Utilities, Transportation, Infrastructure and Construction, Technology, Communication and Entertainment, Real Estate and Hospitality, Retail and Consumer Products, Industrial Products, Auto, and Health Sciences.


    Indonesia: Wimbanu Widyatmoko, Nadia Nasoetion;

    Wimbanu Widyatmoko is a partner at Hadiputranto, Hadinoto & Partners (“HHP”), a correspondent law firm in Indonesia of Baker & McKenzie. Wimbanu is currently the head of the Tax practice group at HHP. He is graduated from the Faculty of Law of University of Indonesia in 1989, and went on to pursue his LL.M from the University of London in 1995. Wimbanu has been practicing law in Indonesia since 1989 and is currently registered as a member of the International Fiscal Association. He is also fully certified by the Directorate General of Taxation for advising on individual/corporate and international taxes. Wimbanu's current practice primarily encompasses a broad range of Indonesian corporate tax and international tax planning covering among others cross-border tax structures and the application of double tax treaties. He has been involved in several major debt-restructuring schemes and mergers and acquisition work. Wimbanu's current practice also includes tax controversy and tax litigation matters.

    Nadia Nasoetion is a member associate of the Tax practice group at Hadiputranto, Hadinoto & Partners, a correspondent law firm in Indonesia of Baker & McKenzie. Nadia graduated from the Faculty of Law of the University of Indonesia in 1998. Nadia is fully certified by the Directorate General of Taxation for advising on individual/corporate and international taxes and is currently registered as member of the International Fiscal Association. Nadia's current practice involves international tax planning covering inbound investment, corporate and debt restructuring of multi-national companies. She has also been involved in various stock option plan related structures.


    Japan: Todd M. Landau;

    Todd M. Landau is an international tax partner in the New York office of PricewaterhouseCoopers. For more than 24 years, Todd has specialised in international business, multinational corporations and global financial institutions as a broad-based business advisor. Todd has been advising western and Japanese companies on Japanese tax issues for over 20 years. For eight years between 1986 and 1996, Todd was based in Japan, over the course of two overseas assignments. Todd is a frequent author and speaker on a wide range of international tax and business issues. Todd works extensively on tax, business and financing issues relevant to US and non-US companies doing business around the world, including issues relevant to companies doing business in Japan and elsewhere in the Asia Pacific region. In this capacity, Todd travels regularly to Japan and the region to address issues that include structuring, restructuring and financing for cross-border mergers & acquisitions, investments, public offerings, operations, dispositions, and joint ventures. It also includes advocacy before foreign and US authorities, and planning to maximise foreign tax credit utilisation and reduce income tax and withholding tax liabilities.

    Todd is an attorney licensed in New York and a Certified Public Accountant licensed in New York, New Jersey and Connecticut with an LL.M. in Taxation from New York University Graduate School of Law, a J.D. from Rutgers University School of Law, an A.P.C. in Accounting from New York University Stern Business School and a B.A. in French and Linguistics from Binghamton University.


    Laos: Jack Sheehan, DFDL;

    Jack Sheehan is a Partner and the Head of the Regional Tax Practice in DFDL. He specialises in providing advice on structuring inbound and outbound investments in Asia, corporate and international tax planning, mergers and acquisitions, transfer pricing and supply chain structuring and tax controversy. Jack has also assisted in advocacy for tax policy at a Government level in a number of South East Asian countries.

    Jack is listed as a leading tax adviser for 2019 by the Legal 500 and was nominated as Asia Tax Leader 2019 by International Tax Review.

    Jack is regularly a speaker and writer on tax matters in Asia. Jack has spoken at number of leading Universities including the Law School at Queen Mary’s University London, the Law School at Chulalongkorn University Thailand, Law School at Dundee University UK, and leading tax bodies such as the International Fiscal Association (IFA) and the International Bureau for Fiscal Documentation (IBFD), and leading business associations across Asia.

    Jack holds a Master’s Degree in Tax Law from the Law School at the University of Oxford and is a Fellow of the Association of Chartered Certified Accountants.


    Malaysia: Wong & Partners;

    For more than 15 years, Wong & Partners have been helping clients manage the impact of emerging tax policies as they capture valuable investment opportunities in the country. Their lawyers understand the nuances of Malaysia’s tax regime and can develop sophisticated solutions for tax planning, structuring, transfer pricing and dispute resolution. Few other law firms in Malaysia can deliver the same range of tax services. With the largest dedicated tax team in Malaysia, the firm advises clients on the full range of tax issues involved in corporate restructuring, mergers, acquisitions and other financial and private client matters. They are also the only few law firms in the country that can advise on transfer pricing matters. Their experience in working with government ministries enables them to deliver sound advice on direct and indirect tax issues and tax incentive applications.

    As part of the Baker & McKenzie network, they provide insight into the tax systems and policies of 47 countries. Their advice is built on deep legal and industry experience in a global marketplace where enforcement is becoming increasingly aggressive. They draw upon the strengths of more than 800 professionals around the world to help clients handle high-profile matters and execute the right strategies for preventing and resolving complex tax disputes.

    Wong & Partners prides themselves on being a progressive law firm in the 21st century with international standards of quality and experience.


    Philippines: Quisumbing Torres (from 2005), KPMG Laya Mananghaya, (original authors);

    Authors for the updates from February 2005:

    QUISUMBING TORRES LAW OFFICES

    Quisumbing Torres (the “Firm”) is a full service law firm. It has more than 50 lawyers servicing clients in various areas of practice. The Firm is associated with the international law firm of Baker & McKenzie. It is part of a family of more than 3,000 lawyers, with more than 60 offices in 36 countries.

    The Firm’s client base currently consists of Philippine, European, American and Asia/Pacific clients in approximately equal proportions. The Firm represents clients doing business abroad, and clients from Hong Kong, Singapore, Malaysia, Indonesia, Brunei, India, Taiwan, Japan, Canada, Australia, Germany, France, Switzerland, the United States, the United Kingdom, and a host of other countries doing business in the Philippines.

    All the Firm’s lawyers are licensed to practise law in the Philippines, and are members of the Integrated Bar of the Philippines. Some are also admitted in other jurisdictions such as the States of New York, Virginia, Washington D.C. and California. A number of the Firm’s lawyers have practised or had legal exposure in other countries such as the United States, Singapore, Hong Kong, Thailand, the United Kingdom and Indonesia.

    On account of Baker & McKenzie’s multi jurisdictional capabilities, the lawyers of the Firm are able to coordinate closely with the other practice departments, and draw upon the international network of Baker & McKenzie to provide a well-integrated service.

    The Firm functions in practice departments which are divided in seven major divisions, namely, the Banking and Finance Practice Department, the Corporate Commercial Practice Department, the Immigration Department, the Intellectual Property/Information Technology/Communications Practice Department, the Labor Practice Department, the Litigation Practice Department, and the Tax Practice Department.

    TAX PRACTICE GROUP

    The group provides a comprehensive range of tax advice and advocacy services to domestic and foreign clients doing business and planning to invest or transact business in the Philippines. The tax advice and advocacy services provided by the group normally cut through a broad spectrum of business activities. The group has extensive experience in advising multinational clients on Philippine tax issues involving multi-jurisdiction transactions. It regularly gives advice on issues involving income tax and withholding tax (on corporations and individuals), value-added tax, taxes on mergers and acquisitions, Philippine tax treaty provisions, World Trade Organisation and customs issues, and other regulatory issues.

    The group advocates client causes (claims for refund/tax credit, protest of assessments, customs valuation cases) before the Court of Tax Appeals, the Bureau of Internal Revenue, the Bureau of Customs, the Tariff Commission, the Bureau of Local Government and Finance, and local governments.

    Individual contributors from Quisumbing Torres:

    DENNIS G. DIMAGIBA received his Bachelor of Laws degree from the Ateneo de Manila University in 1984. Dennis joined Quisumbing Torres in 1999 and is a partner and head of the Tax Practice Group. He has been in practice for 20 years and has a firm grasp of client expectations and solutions to issues relating to a wide range of business activities and transactions. He sits on the tax committee of the Philippine Chamber of Commerce, which advocates reforms to tax policies and regulations.

    SHENNAN A. SY is a senior Associate of the Tax Practice Group of Quisumbing Torres. Shennan received his Master of Laws degree from the University of Michigan Law School - Ann Arbor in 2002, where he was a Fulbright scholar and Dewitt fellow. He completed the Foundations of American Law and Legal Education program at the Georgetown University Law Center - Washington D.C. in 2001 as a Fulbright scholar. He received his Juris Doctor degree from the Ateneo de Manila University School of Law in 1995. Currently, he is a director and the assistant secretary of the Tax Management Association of the Philippines.

    JOSE JAIME V. CRUZ is a senior Associate of the Tax Practice Group of Quisumbing Torres. Jose received his Bachelor of Laws degree from the University of the Philippines in 1998. He received his Bachelor of Science degree, major in Business Administration and Accountancy from the same university in 1993. He was admitted to the Philippine Bar in 1999. He is a member of the Philippine Institute of Certified Public Accountants.

    FRANKLIN A. PRESTOUSA is a senior Associate of the Tax Practice Group of Quisumbing Torres. Franklin received his Bachelor of Laws degree from the University of the Philippines in 1998. He received his Bachelor of Science in Commerce degree, major in Accounting from the Polytechnic University of the Philippines in 1988. He was admitted to the Philippine Bar in 1999. He is a member of the Philippine Institute of Certified Public Accountants.

    The original chapters were written by the following individual contributors from Laya Mananghaya & Co:

    Francisco G. Tagao is a Tax Principal of Laya Mananghaya & Co. in the Philippines which is the local affiliate of KPMG. He has more than thirty years of tax practice experience providing tax and investment advisory services to foreign investors wishing to do business or invest in the Philippines (fgtagao@kpmg.com).

    Arni P. Abella-Perlas is a Tax Manager of Laya Mananghaya & Co. She has extensive experience in providing tax and investment advisory services to multinational and local clients. She has assisted them in obtaining tax refund and tax credit claims and rulings from the local tax office, as well as representing them before the local tax office in connection with the tax audits of their tax returns and financial records (aperlas@kpmg.com).

    Myrna Q. Banzon is a Senior Manager of Laya Mananghaya & Co. She is based in the Philippines. She handles tax compliance reviews of various companies and due diligence assignments involving mergers and acquisitions. She also provides tax advisory services to clients (mqbanzon@kpmg.com).

    Ma. Georgina J. Soberano is a Director of the Tax and Corporate Services of Laya Mananghaya & Co. She is based in Manila, Philippines. Her tax practice concentrates on advisory and corporate structuring/restructuring work involving cross-border transactions (gjsoberano@kpmg.com).

    Geraldine C. Santos is a Manager of Laya Mananghaya & Co. She is based in Manila. Her tax practice concentrates on counseling on investment vehicles in the Philippines, registration and dissolution of judicial entities, advocacy and tax advisory services (gcsantos@kpmg.com).

    Moises R. Villanueva is a Senior Tax Manager of Laya Mananghaya & Co. His field of expertise covers both corporate and tax practice areas. He assists in the establishment of the appropriate corporate vehicle of the foreign investor. He helps obtain rulings from the local tax office on particular issues requested by the client and in securing tax refund and tax credit claims from the revenue office. He also handles for clients tax audits conducted by the revenue examiners (mrvillanueva@kpmg.com).

    Ronald L. Carreon is a Director of Laya Mananghaya & Co. He is based in the Philippines. His tax practice concentrates on advising on inbound investments to the Philippines and consultancy on cross-border taxation (rcarreon@kpmg.com).

    Manuel P. Salvador III is a Director of the Tax & Corporate Services Department of Laya Mananghaya & Co. and is based in Makati City, Philippines. His practice involves providing advice on Philippine national and local tax issues, representing entities before tax authorities in tax assessment and refund cases, and providing grants management tax services to charitable foundations (msalvadoriii@kpmg.com).

    Charlene O. Ang is a Manager of Laya Mananghaya & Co. She is based in Manila, Philippines. Her tax practice includes consultancy on issues involving general corporate taxation, indirect taxes, transfer pricing as well as foreign investments in the Philippines. She also represents clients in cases involving tax audits and refunds (coang@kpmg.com).

    Romeo B. Cruz is a Manager of Laya Mananghaya & Co. He is based in Manila. His tax practice concentrates on advocacy, particularly, assisting clients in tax assessment cases and obtaining rulings from the tax authority (romeocruz@kpmg.com).

    Rommel I. Quebengco is an Assistant Manager for the Tax and Corporate Services Division of Laya Mananghaya and Co. He is based in Manila, Philippines where he practises local tax remedies and local and international tax advisory (rquebengco@kpmg.com).

    Teresita T. Lasala is a Senior Tax Manager of Laya Mananghaya & Co. Her tax practice concentrates on International Expatriate Services involving local individual income tax return preparation and consultation on individual taxation (tlasala@kpmg.com).

    Salvador C. Lopez is a Senior Manager of Laya Mananghaya & Co. He is based in Manila. He is currently involved in international executive services, particularly in expatriate taxation. He provides advice in the areas of expatriate tax planning, taxation of employee stock option and purchase plans, and statutory compliance (salvadorlopez@kpmg.com).


    Singapore: David Sandison;

    David Sandison

    Until his retirement, David was a partner in Pwc’s Singapore Tax practice and had some 30 years of tax experience, 22 of which have been in the Singapore and South East Asian tax and business environment. He spent most of his time dealing with international advisory work across a whole spectrum of industries, including energy, communications, construction, shipping, real estate, banking and insurance.

    As a partner in the firm’s Financial Services section of Tax, he was regularly involved in helping clients structure their venture capital, private equity and real estate fund projects, and worked closely with the firm’s Mergers and Acquisitions, and Banking and Capital Markets teams in this regard. In this context he was a member of the firm’s Global Real Estate Tax Team. He has significant experience with investment structuring into countries such as India, China, Indonesia, Korea, Japan, Thailand and the Philippines. Apart from this, he also led the Tax training and technical department for the firm.

    On the external front, David was for many years a member of ICPAS’ Taxation and Levies Committee, and latterly performed the same role for the Singapore Institute of Accredited Tax Professionals. He wrote the Singapore volume of CCH’s Tax Planning and Compliance in Asia, and authored the chapters on Hedge Funds and Private Equity Firms, and on Group relief in The Law and Practice of Singapore Income Tax. He has appeared on numerous occasions on TV and radio, written frequent articles for newspapers and technical journals, and made countless public presentations.

    David now runs the DSC tax consultancy practice, leveraging off his many years of experience, aimed at filling the middle market pricing and experience gap that exists in the tax environment.

    A graduate of Cambridge University, David spent his formative years with PwC London, initially in audit before making a move to the tax department in 1983. He then spent two years with the firm in Melbourne, Australia before migrating to Singapore in 1991. He is a member of the Institute of Chartered Accountants in England and Wales as well as the Institute of Singapore Chartered Accountants.


    South Korea: Seung Soon Lim, Oh Young Jeon, Soong Hee Lee, Sun Jib Kim, Woo Yong Kang, Ji Wan Park;

    Seung Soon Lim

    Seung Soon Lim is currently serving as one of the managing partners of Yoon & Yang LLC. Mr. Lim, who is a prominent lawyer in the tax area in Korea, is supervising the tax-related cases of the firm. In addition, he is the author of the book, Tax Law (Pakyoungsa, 10th edition, revised in 2010), which is widely read in the academic society and by those dealing with practical tax affairs. He gives lectures regarding tax in various education and training programs of universities, graduate schools, courts, bar associations and other institutions. His past and current professional roles include: presiding judge in the Administrative Court; professor in the Judicial Research & Training Institute; non-standing judge in the National Tax Appeals Bureau; commissioner in the Review Committee at the National Tax Service for the Legality Before Taxation; legal advisor on tax issues for the Ministry of Strategy and Finance; commissioner in the Legal Interpretation Deliberation Committee of Ministry of Legislation; and chairman of the Tax Community of the Korean Bar Association.

    Oh Young Jeon

    Oh Young Jeon, a partner at Yoon & Yang LLC, represents clients in various kinds of corporate litigations based on hands-on experience that he acquired as a judge at the Seoul Central District Court and other courts from 1991 to 1999. In particular, he deals mainly with tax litigations and construction/real estate-related disputes. Based on the knowledge of tax law that he acquired through hands-on experience in tax-related litigations and activities in the academic society, he provides advice on tax issues in connection with M&As, foreign investment, and various other sorts of projects. He also provides counselling for companies on tax audits.

    Soong Hee Lee

    Soong Hee Lee is a partner at Yoon & Yang LLC. His areas of practice include finance, securities and insurance. He has extensive experience in providing advice on dealing with disputes in such areas as: regulatory laws on financial institutions and general transactions of financial institutions; issues regarding financial investors and listed companies under the Capital Market and Financial Investment Business Act; financial investment products including currency option contracts, ELS, and other structured securities, and derivatives; ISDA agreement; investigations and inspections by financial supervisory institutions; transactions and M&As between financial institutions; listing of companies in domestic or foreign exchanges; project financing; M&As of listed and non-listed companies; general issues under the Corporate Act; and disputes over control of companies; and international contracts and foreign investment.

    Sun Jib Kim

    Sun Jib Kim, a certified public accountant, is currently working in the tax team at Yoon & Yang LLC. His specialised areas are: international taxation and general tax issues. He started practice at Samil PricewaterhouseCoopers and participated in corporate audits and cases on improvement of corporate governance. He has dealt with various tax-related issues such as tax adjustment of foreign-invested companies, tax diagnosis, assistance in tax investigations and provision of advice on appeals against taxation and establishment of overseas holding companies.

    Woo Yong Kang

    Woo Yong Kang, a certified public accountant, is currently working in the tax team at Yoon & Yang LLC. He provides advice on tax issues and appeals against taxation. He has worked as an accountant specialised in tax issues at prominent accounting firms such as Ernst & Young, Samil PricewaterhouseCoopers and Samjong KPMG. He has also participated in various projects covering tax adjustment, tax diagnosis, assistance in tax audits, appeals against taxation, tax due diligence, and counselling on tax issues in M&As.

    Ji Wan Park

    Ji Wan Park is a foreign attorney at Yoon & Yang LLC and a member of the New York Bar. He has participated in various corporate transactions and business projects covering a broad range of issues such as M&As, corporate strategies, cross-border transactions and research & development at McKinsey & Company and Samsung. Based on such first hand experiences on corporate issues, he is currently providing legal services to corporate clients on various issues such as M&As, international transctions and cross-border investments.


    Taiwan: Michael Wong, Dennis Lee, James C.C. Li;

     

    Michael Wong is an international partner at the Taipei office of Baker & McKenzie. Michael is a native of Taiwan and was educated in the U.S. He graduated from the University of California, Los Angeles (B.A) and the University of California, Hastings College of the Law (J.D). Michael attended a master of law program from 1991 to 1994 at the Soochow University (Taiwan). Prior to joining Baker & McKenzie in 1990, Michael was with the San Francisco office of Arthur Andersen & Co. and with the California based multi-national, The Gap Inc., where he specialised in tax law. He is a member of the American Bar Association and the Asian American Bar Association. Michael concentrates on the area of cross-border tax advice to multinational clients, particularly in the area that involves entity structuring and merger and acquisition work. He has been a frequent contributor and lecturer in regional tax and commercial law at seminars.

     

    Dennis Lee is a tax partner at the Taipei office of Baker & McKenzie. Dennis graduated from the National Taipei University (BA in Accounting) and the National Taiwan University (MBA in Accounting). Dennis is a registered Certified Public Accountant in Taiwan. Prior to joining Baker & McKenzie, Dennis was with KPMG and Ernst & Young. Dennis concentrates on the area of cross-border tax advice to multinational clients, particularly in the area that involves entity structuring and merger and acquisition work.

     

    James C.C. Li was a member of the International Tax Group at the Taipei office of Baker & McKenzie. He concentrates on the areas of corporate taxation, trusts and estate planning in Taiwan. Prior to joining Baker & McKenzie, James was a member of the International Tax and Investment Department of Deloitte & Touche, Taipei, specialised in cross-border investment planning. James received a B.S. degree (with honors) from Cornell University in 1993 and a joint JD/MBA degree from the University of Pittsburgh in 1998.



    Thailand: Piphob Veraphong, Thanasak Chanyapoon, Prangtip Anantavipat, Tom O’Shea

     

    Piphob Veraphong is a partner in LawAlliance Limited. He worked as an associate in the tax practice of Baker & McKenzie for six years and as a partner for three years. He subsequently joined Linklaters (Thailand) Limited in 1998 as a partner in the tax practice group (which recently changed its name to the Corporate Finance & Tax Group). It is well known that Piphob built the Baker & McKenzie and Linklaters’s tax groups into two of the strongest tax groups in Thailand. His team has a wealth of experience in structured finance, transfer pricing, corporate reorganisation, structuring of transactions, tax planning for equity and debt investments, local and international securities offerings, and in the tax dispute area, with lawyers uniquely skilled in both tax planning and litigation capable of advising on all tax aspects of major infrastructure projects in Thailand.

     

    The July 2001 issue of Inside Asia reported, “Piphob is held in eminent regard for the strength of his tax practice”, while the Asia Pacific Legal 500 (2000–2001) names Piphob Veraphong as “one of the most highly respected tax experts in Thailand. His department offers advice on structured finance as well as corporate organisation”.

     

    Piphob is a graduate of Chulalongkorn University, Thailand (LL.B. Hons). He obtained an LL.M. in Taxation from Boston University, USA and an LL.M. from Harvard University, USA. Piphob gives frequent seminars on tax issues to the business community and to students. He contributes regularly to the “Tax Corner” column in the Bangkok Post and to Thai Revenue Department publications.

     

    Thanasak Chanyapoon is a Managing Director at LawAlliance Limited. He was awarded a scholarship to study at the University of Victoria, Canada, under the student exchange programme. He received his LL.B.(Hons) and LL.M from Chulalongkorn University. He received a Certificate in Advanced Taxation from the Thai Ministry of Justice and a Certificate in American and International Laws, Dallas, USA. He also received an LL.M. degree from University of Cambridge under a joint scholarship between the British Chevening and the Cambridge Overseas Trust. Prior to joining LawAlliance Limited, Thanasak was active in the tax department of Baker & McKenzie and Linklaters, Bangkok. In addition, he has been with tax department of Linklaters London.

     

    Thanasak is a specialist in many areas of taxation, both domestic and international, especially taxes relating to finance and securities, mergers and acquisitions, e-commerce, privatisations, aircraft financing, debt restructuring, tax appeals and tax litigation.

     

    He is a regular contributor to the “Tax Corner” column in the Bangkok Post newspaper and has written numerous articles on tax-related issues on UK tax law and Thai tax law which have been published in the Thai Revenue Department’s periodicals, the Thai Bar Law journal, the Ministry of Justice’s periodical and other leading law journals. He also lectures to LL.M. students at Ramkhamhaeng University on the topic “Taxes Related to Business Organisations”.

     

    Prangtip Anantavipat is a Director at LawAlliance Limited. She graduated from Chulalongkorn University, Thailand, LL.B (with Honors) and obtained an LL.M. in Taxation (with Merit) from University College London, University of London. Prior to joining the tax department of LawAlliance Limited in November 2002, Prangtip was an associate in the tax department of Linklaters. Prangtip joined Linklaters, London in 2000 and moved to Linklaters, Thailand in 2001. Prangtip started her career as an associate in the tax department of Baker & McKenzie, Thailand in 1994.

     

    Prangtip has practised law in a number of areas. Her practice specialities include tax-driven financing and investment structures, transfer pricing law, domestic and international tax planning, taxation of financial and securities products, VAT and Specific Business Tax. Prangtip has published a number of articles on taxation both locally and internationally.

     

    Tom O’Shea MA LLM (Tax) is a Lecturer in Tax Law at the Centre for Commercial Studies, Queen Mary, University of London and a tax consultant. He teaches on the EC Tax Law, International Tax Law and Tax Principles and Policy courses on the Queen Mary LLM Programme. He is a visiting lecturer at Chulalongkorn University, Bangkok, Thailand, where he teaches International Tax Law on the Business LLM Programme. He maintains a keen interest in the tax law of Thailand and has conducted a two-day International Tax Law seminar for practitioners in Bangkok on behalf of Chulalongkorn University. An honours law graduate of University of Dublin, with an LLM in taxation from the University of London, Tom is currently writing his PhD thesis on “The Double Tax Convention Network of the EU Member States and its Interaction with the European Internal Market”. His special interests are extensive, covering all UK taxes, EC and International Tax law, policy reform and tax research. He regularly contributes tax articles to a number of tax journals, speaks regularly at tax conferences, and organises tax training seminars and workshops.

     

    Tom’s specialist interest in Thai tax law arose out of his detailed investigation of Thailand’s tax treaties with the EU Member States and their use in international tax planning.



    Vietnam: Jack Sheehan, DFDL;

    Jack Sheehan is a Partner and the Head of the Regional Tax Practice in DFDL. He specialises in providing advice on structuring inbound and outbound investments in Asia, corporate and international tax planning, mergers and acquisitions, transfer pricing and supply chain structuring and tax controversy. Jack has also assisted in advocacy for tax policy at a Government level in a number of South East Asian countries.

    Jack is listed as a leading tax adviser for 2019 by the Legal 500 and was nominated as Asia Tax Leader 2019 by International Tax Review.

    Jack is regularly a speaker and writer on tax matters in Asia. Jack has spoken at number of leading Universities including the Law School at Queen Mary’s University London, the Law School at Chulalongkorn University Thailand, Law School at Dundee University UK, and leading tax bodies such as the International Fiscal Association (IFA) and the International Bureau for Fiscal Documentation (IBFD), and leading business associations across Asia.

    Jack holds a Master’s Degree in Tax Law from the Law School at the University of Oxford and is a Fellow of the Association of Chartered Certified Accountants.

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