29th Annual Asia Pacific Tax Conference 29 & 30 October 2013 Sands Expo & Convention Center Singapore. Baker & McKenzie Speakers

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1 29th Annual Asia Pacific Tax Conference 29 & 30 October 2013 Sands Expo & Convention Center Singapore Baker & McKenzie Speakers

2 Rafic H. Barrage Partner Washington, DC, United States Related Local Practices Tax Related Legal Services Tax General Tax Planning Languages English Rafic Barrage is a partner in Baker & McKenzie s Tax Practice Group. He has over 12 years of broad international tax planning and controversy experience. Mr. Barrage advises clients on a variety of issues, including restructuring and entity rationalization, IP migration, supply chain planning and principal structures, e-commerce and cloud computing, deferral and repatriation planning, foreign tax credit planning, and pre-and postacquisition planning. Mr. Barrage is a recognized leader in his field by The Legal 500 (2010 and 2011) (described as one of the impressive younger partners and technically very strong ) and as one of the Tax Controversy Leaders by the International Tax Review (2011 and 2012). Mr. Barrage is an Adjunct Professor of Law at Georgetown University Law Center, where he teaches the international tax course, International Business Planning Workshop. Practice Focus Mr. Barrage regularly advises US corporations operating overseas and foreign corporations and individuals operating and investing in the United States on a broad range of international tax issues. Among other industries, Mr. Barrage s practice focuses on the software and high-technology, pharmaceutical and life sciences, and the shipping (container and cruise line) industries. Admission Georgia - United States (1999) New York - United States (2002) U.S. Tax Court - United States (2002) District of Columbia - United States (2002) Education Baker & McKenzie LLP 815 Connecticut Avenue, N.W. Washington, DC United States Georgetown University Law Center (LL.M. Taxation) Georgetown University Law Center (LL.M. International & Comparative Law) (1999) Mercer University, Walter F. George School of Law (J.D.)(1998) London Guildhall University (LL.B. Honours) (1995) Baker & McKenzie LLP is a member of Baker & McKenzie International, a Swiss Verein.

3 Yvonne Beh Partner Tax VAT & Other Indirect Tax Corporate & Commercial Kuala Lumpur, Malaysia Yvonne Beh is a Partner in the Tax practice group which won "Malaysian Case of the Year 2010" and "Malaysian Indirect Tax Firm of the Year 2008 and 2009" awarded by International Tax Review (ITR) Asia Tax Awards. Ms. Beh has been shortlisted as a "Rising Star in Tax" by the Euromoney Legal Media Group Asia Women in Business Law Awards Ms. Beh's focus areas are Malaysian tax laws and general corporate and commercial matters. She has wide experience in advising on income tax, double tax treaties, withholding tax, transfer pricing, customs, service tax, transfer and transaction taxes, taxation of stock options and assisted various clients in negotiating for tax incentives and applying for stamp duty exemptions. She has been advising on the upcoming goods and services tax which will be implemented in Malaysia in the near future. Ms. Beh's practice also includes advising and assisting clients in transfer pricing audits and tax controversies/disputes as well as advising various clients on tax planning opportunities arising from internal restructurings and mergers and acquisitions. She has also been involved in advising on the Malaysian tax issues arising from carbon and Clean Development Mechanism projects in Malaysia. Apart from tax matters, Ms. Beh regularly advises on legal and regulatory issues affecting multinational corporations carrying out their operations in Malaysia, particularly in manufacturing, distribution, wholesale and retail activities. She has acted for clients in corporate exercises, which include joint ventures, mergers and acquisitions, establishing of new operations and corporate restructuring. She has represented numerous multinational corporations in foreign investments and joint ventures in Malaysia as well as advised on regional and crossborder mergers and acquisitions. Professional affiliations Wong & Partners Level 21, The Gardens South Tower Mid Valley City, Lingkaran Syed Putra Kuala Lumpur Malaysia Bar of England & Wales Lincoln s Inn Malaysian Bar Kuala Lumpur Bar Chartered Tax Institute of Malaysia Wong & Partners is a member of Baker & McKenzie International, a Swiss Verein.

4 Ms. Beh graduated from Cardiff University, United Kingdom with a LL.B. (Honours) degree. She was admitted to the Bar of England and Wales in 2004 and admitted to practice in Malaysia in

5 Mary Bennett Partner Washington, DC, United States Tax Areas of expertise Tax Languages English French Mary Bennett is a partner in Baker & McKenzie's Tax Practice Group. She has more than 30 years of international tax experience, including senior positions with both the U.S. Treasury and the Organization for Economic Cooperation and Development (OECD). Ms. Bennett has been recognized as one of America s leading tax lawyers by Chambers USA. Practice focus Ms. Bennett advises U.S. and foreign based multinational clients on international tax planning, controversy, and policy matters. She has particularly deep experience in tax treaty, transfer pricing, and international dispute resolution issues. She previously served as the Head of the Tax Treaty & Transfer Pricing Division at the OECD, leading that organization s work to achieve international consensus on policies to avoid double taxation and to apply the arm s length principle. She also served as the U.S. Treasury s Deputy International Tax Counsel, with responsibility for heading tax treaty negotiations with numerous countries and developing U.S. legislative and regulatory policy on international tax questions. In her more than 20 years of private practice, Ms. Bennett has advised companies on the structuring of international operations and represented clients in private letter ruling, competent authority, and tax controversy matters before the IRS and in tax policy matters before the Treasury Department, Congress, and the OECD. She has also participated in litigating foreign tax credit, captive insurance, and other issues in the courts. Professional affiliations Baker & McKenzie LLP 815 Connecticut Avenue, N.W. Washington, DC United States American Bar Association - Committee on U.S. Activities of Foreigners and Tax Treaties, Tax Section BIAC - Tax Committee International Fiscal Association - Council Member for the U.S.A. Branch National Foreign Trade Council - Tax Committee The Tax Coalition - Member United States Council for International Business - Tax Committee Georgetown Univ. Law Center - Adjunct Professor of Advanced International Tax ( ) Baker & McKenzie LLP is a member of Baker & McKenzie International, a Swiss Verein.

6 Senate Finance Committee's International Tax Working Group - Advisor ( ) Education Boston University (LL.M.) (1985) Columbia University (J.D.) (1979) Harvard University (A.B. cum laude) (1976) Admission U.S. Supreme Court~United States (1994) U.S. Claims Court~United States (1991) District of Columbia~United States (1991) U.S. Tax Court~United States (1990) New York~United States (1980) Massachusetts~United States (1979) 2

7 Ronald V. Bernas Partner Manila, Philippines (T) (F) Tax Practice Group Ronald Bernas' practice involves, among others, the following aspects of tax advisory and advocacy: General tax planning; Protest of assessments, claims for refunds and tax credits; Taxation of commercial transactions, mergers and acquisitions and business reorganizations; WTO; Trade and Customs Matters. Practice focus Tax Controversies, Tax Planning for Mergers and Acquisitions, General Tax Planning, and Customs Controversies. Professional affiliations Integrated Bar of the Philippines Tax Management Association of the Philippines Mr. Bernas obtained his Bachelor of Science, Legal Management from De La Salle University in 1993 and his Juris Doctor from Ateneo de Manila University in He was admitted to the Philippine Bar in Quisumbing Torres 12th Floor, Net One Center 26th Street corner 3rd Avenue Crescent Park West Bonifacio Global City Taguig City 1634 Philippines Quisumbing Torres is a member of Baker & McKenzie International, a Swiss Verein.

8 Christian Brodersen Partner Frankfurt/Main, Germany +49 (0) The practice is focused on corporate finance with particular emphasis on corporate and tax restructuring, financial instruments and tax engineering in domestic and cross-border transactions, including detailed planning of tax efficient acquisition structures, protection and utilisation of tax loss carry-forwards, optimisation of interest deductibility planning, transfer pricing re-engineering and drafting and negotiation of appropriate contractual and corporate documentation and the representation of clients in tax field audits and in tax court. Practice focus Tax, Accounting and Corporate Law Publications, presentations and articles Improvements in German Tax Law for Tax Planning and Tax Transactions, in: Intertax May 2010 (C. Brodersen/T. Duttine); Taxation in Germany, contribution to Doing Business in Germany, January 2010; Partnership Interest Income Allocation in Treaty Law - Divergence Between Case Law and the Tax Administration, in: Practical European Tax Strategies, August 2010 (C. Brodersen/ T. Duttine); Global Real Estate Taxation Guide 2011 Chapter for Germany Christian Brodersen studied law at Geneva University and Frankfurt University, undertaking postgraduate studies at Edinburgh University and London School of Economics (LLM, 1976). He was admitted to the bar in Germany in Mr. Brodersen qualified as tax consultant (Steuerberater) in 1979, as CPA (Wirtschaftsprüfer) in 1982 and as Notary Public in Baker & McKenzie Partnerschaft von Rechtsanwälten, Wirtschaftsprüfern, Steuerberatern und Solicitors Bethmannstrasse Frankfurt/Main Germany Languages German, English and French Baker & McKenzie Partnerschaft von Rechtsanwälten, Wirtschaftsprüfern, Steuerberatern und Solicitors is a professional partnership under German law with its registered office in Frankfurt/Main, registered with the Local Court of Frankfurt/Main at PR No It is associated with Baker & McKenzie International, a Verein organised under the laws of Switzerland v1\

9 Frederick R. Burke Principal Ho Chi Minh City, Vietnam International Trade & WTO, Taxation, Mergers and Acquisitions, Real Estate, Construction/Projects, Foreign Investment & Securities, Banking & Finance, International Employment, IT & Telecommunications, Dispute Resolution. Languages English Chinese Vietnamese Practice focus Frederick Burke has twenty five years experience in the planning, negotiation and operation of foreign investment projects and trading operations as well as in the related issues of tax and customs planning, securities law, finance, construction, regulatory compliance, labor, intellectual property and technology transfer. Professional affiliations Member of the Vietnam Ministry of Justice's Advisory Council on Administrative Reform. Co-Chairman, Manufacturing & Distribution Working Group, Vietnam Business Forum ( date). Board of Governors Member, former Chairman and Vice-Chairman, American Chamber of Commerce in Vietnam, Ho Chi Minh City, , date. Legal Committee Liaison, former Chairman, American Chamber of Commerce, HCMC, 2003 to date Vice Chairman of the Executive Committee, Hong Kong Business Association in Vietnam, date. Practice Group Leader, Baker & McKenzie Global WTO & International Trade Practice Group ( ). Panel Member of the Vietnam International Arbitration Center Admitted to practice in New York (1987) and Washington, D.C. (1988). Registered foreign lawyer in Vietnam (since 1996) Columbia University School of Law: Juris Doctor, 1987 Baker & McKenzie (Vietnam) Ltd. 12th Floor, Saigon Tower 29 Le Duan Blvd. District 1, Ho Chi Minh City Vietnam Columbia University School of International Affairs: Master of International and Public Affairs, 1986 Stanford University: Bachelor of Arts Degree, 1981 (with Honors) Parker School of Foreign & Comparative Law: Certification, 1987 East China Institute of Politics & Law: Certification, 1984 Baker & McKenzie (Vietnam) Ltd., a limited liability company, is a member of Baker & McKenzie International, a Swiss Verein.

10 Pierre Chan Partner Hong Kong, Hong Kong SAR (T) (F) Related local practices Tax Planning Tax Controversy and Litigation Stamp Duty Wealth Management. Languages English Cantonese Mandarin Practice description Pierre Chan s practice focuses on Hong Kong tax advisory work, tax litigation and estate planning. He advises multinational companies, financial institutions, insurance companies as well as investment and pension funds with respect to their income tax and stamp duty issues. He also advises wealthy families in relation to their succession planning and tax issues. Over the years, Mr. Chan has advised and represented taxpayers in relation to various major tax disputes in Hong Kong. He also advises charitable institutions with respect to their establishment and governance. Professional affiliations Mr. Chan is a member of the Law Society of Hong Kong and a member of the Law Society of New South Wales. He is also a member of CPA Australia. Mr. Chan graduated from the University of New South Wales with an LL.B. and B.Comm. He is admitted as a solicitor in Hong Kong and New South Wales. Baker & McKenzie 14th Floor, Hutchison House 10 Harcourt Road, Central Hong Kong SAR 香 港 中 環 夏 慤 道 十 號 和 記 大 廈 十 四 樓 Baker & McKenzie, a Hong Kong Partnership, is a member of Baker & McKenzie International, a Swiss Verein.

11 Nopporn Charoenkitraj Lawyer Bangkok, Thailand p 3064 Areas of expertise Taxation Customs Languages Thai English Nopporn Charoenkitraj joined Baker & McKenzie in 2007 after practicing tax law with another law firm in Bangkok for seven years. He is currently active in the Taxation Practice Group, specializing in providing clients comprehensive legal advice on tax law and other aspects of civil and commercial law. Mr. Nopporn has helped resolve a number of tax and customs audits/disputes and has advised on various transactions for mergers & acquisitions, investing in and operating businesses in foreign countries, and foreign investors in Thailand. Practice focus Advising and providing legal opinions on tax implications relating to mergers & acquisitions, EPC contract structure, double taxation treaties, transfer pricing, cost allocations, personal income tax for expatriates, real estate projects, and general tax planning; Providing advice on investing and operating businesses in foreign countries, business restructuring, and family business; Providing advice on customs issues, including import restrictions, and tax and customs liabilities; Providing advice in regard to international taxation planning, specifically on corporate documents, invoices, and engagement letters; and Advising on dispute settlements with regard to taxation and customs cases encompassing tax audits and investigations, smuggling, underdeclarations, and false statements. University of Florida (LLM in International Taxation, 2012) Baker & McKenzie Ltd. 25th Floor, Abdulrahim Place 990 Rama IV Road Silom, Bangrak Bangkok Thailand Thammasat University (LLB, 2000) Admitted to the Thai Bar Association Admitted to the Law Society of Thailand Baker & McKenzie Ltd. is a member of Baker & McKenzie International, a Swiss Verein.

12 Paul F. DePasquale Associate Hong Kong, Hong Kong SAR (T) (F) Related local practices Insurance Tax Law Wealth Management Related legal services Insurance Tax General Tax Planning Insurance Advisory Wealth Management Languages English Paul DePasquale is an associate in Baker & McKenzie s International Tax and Global Wealth Management practice groups. He is based in the Firm s Hong Kong office. Professional focus Mr. DePasquale s practice focuses on issues relating to US and international tax planning and compliance, FATCA, withholding taxes, information reporting, trust planning and succession, and life insurance and annuity products. Mr. DePasquale regularly advises individuals and families with US connections, private banks, investment managers, trustees, family offices, and insurance companies. He also advises on US and international tax planning for cross-border businesses and investment funds. Admission New York~United States (2009) Education University of Michigan (J.D.) (2007) College of William and Mary (B.A. Government & International Relations) (2004) Baker & McKenzie 14th Floor, Hutchison House 10 Harcourt Road, Central Hong Kong SAR 香 港 中 環 夏 慤 道 十 號 和 記 大 廈 十 四 樓 Baker & McKenzie, a Hong Kong Partnership, is a member of Baker & McKenzie International, a Swiss Verein.

13 Glenn DeSouza Managing Director Shanghai, PRC Dr. Glenn DeSouza came to China in 1999 and was the first full-time transfer pricing expert to be based in mainland China. Previously, he was the founder and China TP leader for PricewaterhouseCoopers and also served as their Asian Regional TP leader and on their Global Steering Committee. Dr. DeSouza was formerly an MBA professor in the University of Massachusetts. He is one of the six experts in China, selected by Euromoney in their "Guide to the World's Leading Transfer Pricing Advisers". He has received the award as the best business economist of the United States by the National Association for Business Economics and numerous other awards including from the State Administration of Taxation (SAT) in China. Mr. DeSouza has trained over 500 tax officials in China and led and implemented over 1,000 major TP projects for many of the world's leading companies in most sectors of the economy involving bilateral APAs, documentation and restructuring. Baker & McKenzie LLP Unit 1601, Jin Mao Tower 88 Century Avenue Pudong, Shanghai People's Republic of China 中 国 上 海 浦 东 新 区 世 纪 大 道 88 号 金 茂 大 厦 1601 室 邮 编 : Baker & McKenzie LLP is a member of Baker & McKenzie International, a Swiss Verein.

14 Dennis G. Dimagiba Principal Manila, Philippines (T) (F) Tax Practice Group Dennis Dimagiba s practice involves, among others, the following aspects of tax advisory and advocacy: General tax planning; Trusts and Estate Planning Protest of assessments, claims for refunds and tax credits; Taxation of commercial transactions, mergers and acquisitions and business reorganizations; WTO; Trade and Customs Matters. Practice focus Tax Controversies, Tax Planning for Mergers and Acquisitions, General Tax Planning, Customs Controversies, and Estate Planning. Professional affiliations Integrated Bar of the Philippines Tax Management Association of the Philippines Mr. Dimagiba obtained his Bachelor of Science, Accounting and Bachelor of Arts, Economics from De La Salle University in He is a certified public accountant. He was admitted to the Philippine Bar in Quisumbing Torres 12th Floor, Net One Center 26th Street corner 3rd Avenue Crescent Park West Bonifacio Global City Taguig City 1634 Philippines Quisumbing Torres is a member of Baker & McKenzie International, a Swiss Verein.

15 Jon Eichelberger Partner Beijing, PRC Tax Mergers & Acquisitions China Trade and Investment Technology, Media and Telecommunications Languages English Mandarin Jon Eichelberger s practice focuses on PRC tax and business law related to mergers and acquisitions and other forms of direct foreign investment and trade. He specializes in tax planning and advice for inbound business to China, including acquisitions, divestitures, reorganizations, joint ventures, technology transfer, and the establishment of distribution, sourcing and services operations. Mr. Eichelberger is a partner in the Beijing office of Baker & McKenzie. He has lived and worked in China for 25 years. Awards and rankings Leading Private Equity Lawyer in China IFLR 1000, 2012, Winner of Client Choice Award, Corporate Tax in China International Law Office Awards Band 1 Tax Lawyer in China Chambers Asia Leading Tax Lawyer in China Asia Pacific Legal 500, 2011/12, 2010/11, 2009/10, 2008/09. Endorsed for Tax in China PLC Which Lawyer? 2012, 2011 Highly Recommended Tax Lawyer for China Tax Advice PLC Which Lawyer? Leading Lawyer in Taxation in the Asia Pacific Region AsiaLaw Leading Lawyers Directory, Baker & McKenzie LLP Suite 3401, China World Office 2 China World Trade Centre 1 Jianguomenwai Dajie Beijing People's Republic of China Mediator, The U.S. China Business Mediation Center, Beijing. Mr. Eichelberger graduated from Stanford University in 1981 with a B.A. in International Relations and from Harvard Law School in 1990 with a J.D., cum laude. He is admitted to practice in New York. 中 国 北 京 建 国 门 外 大 街 1 号 中 国 国 际 贸 易 中 心 国 贸 写 字 楼 2 座 3401 室 邮 编 : Baker & McKenzie LLP is a member of Baker & McKenzie International, a Swiss Verein.

16 Holly Glenn Principal Economist Washington, DC, USA Transfer Pricing Baker & McKenzie Consulting LLC 815 Connecticut Avenue, N.W. Washington, DC United States An economist by training, Holly Glenn specializes in transfer pricing. She has led transfer pricing engagements of all types for companies in a wide range of industries, including restructuring intercompany arrangements for tax planning, preparing U.S. and foreign documentation; audit defense and litigation; and negotiating bilateral and unilateral Advance Pricing Agreements. During her more than two decades of transfer pricing practice, Ms. Glenn has served as the global transfer pricing adviser for key client accounts. In this role, she has become intimately familiar with the intercompany transactions and tax strategies of the client; coordinated and directed resolution of transfer pricing matters inside and outside the United States; advised on opportunities for tax planning; identified needs for fresh approaches based on the growth and change in the business and industry; and led the development of core documentation to be used globally. Ms. Glenn has led a number of large tax planning/restructuring engagements for major clients, covering multiple product lines and multiple tax jurisdictions. These engagements have involved converting entities to contract and toll manufacturers; converting sales offices to commission agents, commissionaires and limited-risk distributors; creating new headquarters operations; restructuring service entities; and migrating intangible property. A particular focus of Ms. Glenn's practice has been the structuring and valuation of intercompany transactions of intellectual property. She has led numerous important engagements for clients in which licensing, costsharing and/or intellectual property migration have been a central element. Her work has spanned a number of industries, including consumer products; high technology; media and information products; pharmaceuticals and biotechnology; software; technology-related services; and industrial products. Ms. Glenn assists clients in addressing the rapid expansion of transfer pricing documentation requirements around the world, dealing with needs in the United States; Canada; Mexico and much of Latin America; Australia and New Zealand; Korea; India; the UK and Netherlands; as well as other countries in Europe, such as Denmark, Belgium, France and Germany. Baker & McKenzie Consulting LLC provides tax advisory and economic services and does not provide legal advice or services. Baker & McKenzie Consulting LLC is a subsidiary of Baker & McKenzie LLP, a member firm of Baker & McKenzie International, a Swiss Verein of member law firms around the world.

17 Publications, presentations and articles Recent Publications: BNA Tax Management Transfer Pricing Report, Transfer Pricing Implications of FASB 141 and 142, with John Hatch (June 12, 2002). Guest speaker at numerous seminars sponsored by TEI, ITR, and ATLAS. Ms. Glenn holds a B.A. in Political Science from Brown University and an M.A. and Ph.D. (ABD) in Economics from the University of Maryland. 2

18 Brendan Kelly Partner Shanghai, PRC (T) Related local practices Taxation Transfer Pricing Venture Capital & Private Equity Wealth Management Related legal services Tax Automotive General Tax Planning Wealth Management Tax Dispute Resolution Transfer Pricing VAT / Indirect Tax Brendan Kelly has over 15 years of tax advisory experience. He is ranked as a leading tax lawyer by top legal directories, including Chambers Asia, PLC Which Lawyer? and Asia Pacific Legal 500. Prior to joining the Firm, Mr. Kelly worked as partner in the Tax and Business Advisory Services Group at the Beijing office of one of Big Four accounting firms. His professional affiliations include serving on the editorial board of China Tax Intelligence one of the premier China tax publications and he has served on the board of governors for the American Chamber of Commerce in Beijing. Practice focus Mr. Kelly has performed a wide range of analysis of employee assignment and planning issues for a variety of industries and situations especially with regard to China tax implications and has extensive experience advising on wealth tax planning, including use of trust structures and other tax-efficient structures to protect and grow an asset portfolio. He is also highly experienced in working with multinationals on corporate issues, including supply chain and M&A structuring. Mr. Kelly has acted as lead tax advisor for major multinational investing in one of the top five largest-invested projects in the history of China. Professional affiliations American Chamber of Commerce Baker & McKenzie LLP Unit 1601, Jin Mao Tower 88 Century Avenue Pudong, Shanghai People s Republic of China 中 国 上 海 浦 东 新 区 世 纪 大 道 88 号 金 茂 大 厦 1601 室 邮 编 : Education University of Pennsylvania Law School (J.D.) (1997) Trinity University (B.A. Economics) (1994) Admission New York~United States (2001) Baker & McKenzie LLP is a member of Baker & McKenzie International, a Swiss Verein.

19 Dennis Lee Senior Consultant (CPA) Taipei, Taiwan Practice description Taxation Areas of expertise Taxation Languages Mandarin (Native) Taiwanese (Native) English Structuring Taiwan operations and transactions, including representative offices, branches and subsidiaries of foreign enterprises; Tax advice in relation to pre-acquisition modeling and postacquisition restructuring; Intercompany transfer pricing; Tax incentives offered to encourage investment and transfer of technology; Advice on value added tax issues Practice focus Taxation Representative clients, cases or matters Advising various private equity fund and strategic corporate buyers in relation to tax issues related to pre-acquisition modeling and postacquisition restructuring; Advising various multinational companies in relation to value added taxes and treaty protection; Advising various multinational companies in relation to tax dispute matters (e.g. withholding tax, tax assessment, etc.) National Taipei University (B.A. 1986) National Taiwan University (EMBA 2000) Passed Taiwan CPA examination in 1994 Baker & McKenzie 國 際 通 商 法 律 事 務 所 15/F, 168 Tun Hwa North Road Taipei 10548, Taiwan, R.O.C. 台 北 市 敦 化 北 路 168 號 15 樓 Baker & McKenzie, a Taiwanese Partnership, is a member of Baker & McKenzie International, a Swiss Verein.

20 Jason Liang Associate Kuala Lumpur, Malaysia Tax Corporate & Commercial Jason Liang is an associate in the Tax Practice Group of Wong & Partners. His focus is on tax disputes and controversies, with experience in handling all aspects of tax litigation. He regularly appears before the national courts and tax tribunals. Mr. Liang has advised and represented clients on disputes issues pertaining to anti-avoidance, transfer pricing, deductibility of capital and income expenses, and withholding tax. Across the industry, he represents clients from the pharmaceutical, logistics, manufacturing and oil and gas industries. Mr. Liang also has experience in the area of tax advisory on issues relating to stamp duty, income tax, real property gains tax, customs duty, service tax, withholding tax and general tax incentives. Apart from tax matters, Mr. Liang also regularly advises on legal and regulatory issues affecting multinational corporations in Malaysia. He has acted for clients in corporate exercises which include cross border mergers and acquisitions, joint ventures and establishing of new operations in Malaysia for clients from various industries including manufacturing, telecommunications, aviation and shipping, insurance, banking and wealth management. Practice focus Tax, Corporate & Commercial Professional affiliations Kuala Lumpur Bar Malaysian Bar Bar of England & Wales The Honourable Society of Middle Temple Wong & Partners Level 21, The Gardens South Tower Mid Valley City, Lingkaran Syed Putra Kuala Lumpur Malaysia Wong & Partners is a member of Baker & McKenzie International, a Swiss Verein.

21 Eugene Lim Partner Hong Kong, Hong Kong SAR PRC Tax and Customs; WTO and International Trade; Trade and Commerce; Tax and Customs Controversies Languages English Mandarin Eugene Lim s practice focuses on corporate tax, indirect tax, customs, export controls and international trade work relating to distribution and supply chain strategies in the Asia Pacific region. Mr. Lim also covers trade law developments in the WTO, APEC, ASEAN and under the various free trade agreements in the Asia Pacific region. Representative clients, cases or matters Advised various multinationals on the indirect tax, customs and trade aspects of structuring their Global and Asia Pacific supply chain operations. Advised various multinationals on the use of free trade agreements (FTAs) to obtain preferential market access for their goods and services in the Asia Pacific region. Advised various multinationals on export control issues and trade sanctions in the Asia Pacific region. Advised numerous global leading technology companies on their trade compliance issues in the Asia Pacific region. Advised various industry groups on the consistency of local laws and standards with international trade laws. Advised numerous luxury, fashion and apparel companies on their distribution operations in China. Advised numerous multinationals on regulatory, tax and customs issues relating to their contract manufacturing, procurement, distribution and after-sales strategies in China. Advised various multinationals on managing disputes with China customs and tax authorities. Professional affiliations Baker & McKenzie 14th Floor, Hutchison House 10 Harcourt Road, Central Hong Kong SAR 香 港 中 環 夏 慤 道 十 號 和 記 大 廈 十 四 樓 Mr. Lim is a member of the Singapore Academy of Law and the Law Society of Singapore. Mr. Lim graduated from the National University of Singapore (LL.B. Honors) in 1998 and from McGill University (LL.M. International and Comparative Law) in He was admitted to the Supreme Court of Singapore as an Advocate and Solicitor in 1998, and as a solicitor in England and Wales in Baker & McKenzie, a Hong Kong Partnership, is a member of Baker & McKenzie International, a Swiss Verein.

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