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.
American Chamber of Commerce in Hong Kong Destination USA or the Round Trip Experience for Some! Hong Kong January 18, 2013 Immigration & Tax Planning AmCham Immigration & Tax Planning Table of Contents
Roddy Sage, Executive Chairman Roddy is an associate member of the Institute of Taxation, with over thirty years experience in accounting, international tax planning and investment structuring, enhanced
Baker & McKenzie Winmark Partnership Some background on our firm and global tax practice Our Client Service Principles Be uncompromising on quality Always wear a global hat Be passionately responsive Bring
State and Local Tax Practice BakerHostetler s State and Local Tax team advises clients across the country with respect to complex state and local tax matters, including issues pertaining to income, sales
John F. McKenzie Baker & McKenzie LLP San Francisco Partner John.McKenzie@bakermckenzie.com T + 1 415 576 3033 Related Local Practices International Commerce Related Legal Services Corporate Compliance
OFFSHORE INVESTMENT U.S. INTERNATIONAL TAX PLANNING AN ASIAN PERSPECTIVE June 9th and 10th, 2010 SHANGHAI Harriet Leung firstname.lastname@example.org Brian email@example.com & Company LLP 101 Second Street, Suite
CURRICULUM VITAE JOHN J. TIPTON The Tipton Law Firm, P.C. 3200 Cherry Creek South Drive, Suite 650 Denver, Colorado 80209 303.220.8428 (Phone) 702.523.2565 (Cell) 888.792.5294 (Fax) PROFESSIONAL CAREER:
GET TO KNOW BDO U.S.-CHINA TAX DESK July 2014 Page 2 AN INTRODUCTION TO OUR SERVICES SHARED CULTURE/SHARED LANGUAGE Whether you are looking to expand your business into the U.S. or China, members of BDO
Taxation International Firm OVERVIEW AWARDS & RECOGNITION McDermott Will & Emery is an international law firm with more than 1,100 lawyers in 18 locations. In addition to our offices in Boston, Brussels,
IDR International Dispute Resolution 1 Observers Speak With One Voice In Proclaiming It One Of The Most Respected And Reliable Practices In Korea. Chambers Global: The World s Leading Lawyers for Business
Teresa (Terrie) A. Gleason Baker & McKenzie LLP Washington, DC Partner firstname.lastname@example.org T + 1 202 452 7030 F + 1 202 416 6960 Related Local Practices Intellectual Property International
7 th Annual Asia Indirect Tax Conference/7 th Annual Customs and Trade Conference 30 & 31 May 2012 InterContinental Singapore Baker & McKenzie Speakers Mark Agnew joined Baker & McKenzie LLP in 2008 and
C M INTERNATIONAL INTERNATIONAL TRADE AND BUSINESS... at your EXPERTISE service Now more than ever, international trade and investment are the engines that drive the global economy. It s no coincidence
BARRY L. GROSSMAN Barry L. Grossman is of counsel with Foley & Lardner LLP. Mr. Grossman is a member of and past leader of the Mechanical & Electromechanical Technologies and Trademark, Copyright & Advertising
ARBITRATION AND MEDIATION CENTER WIPO LIST OF NEUTRALS BIOGRAPHICAL DATA Samuel K.B. ASANTE S.K.B. Asante & Associates P.O. Box GP 18615 Accra Ghana Telephone: +233 21 300 476/239373 Fax: +233 21 300 476
1 of 6 Career Highlights Back to Main Printable Version Scholarship winner and holder of undergraduate and postgraduate degrees from Oxford University, 1962-1966 Partner, Allen & Gledhill, Singapore for
Teresa (Terrie) A. Gleason Baker & McKenzie LLP Washington, DC Partner email@example.com T + 1 202 452 7030 F + 1 202 416 6960 Related Local Practices Intellectual Property International
India Doorway to opportunities We have the key India s development plays an increasingly active role in the global economy and presents significant business opportunities. As clients manage and explore
NOMURA SINGAPORE LIMITED Key Events in Nomura's History 1925 Nomura Holdings, Inc. (formerly known as The Nomura Securities Co., Ltd.) founded in Osaka by Tokushichi Nomura II 1927 Nomura opens an office
Curriculum Vitae MICHAEL S. KIRSCH Professor of Law Notre Dame Law School University of Notre Dame 3116 Eck Hall of Law 46556-4639 (574) 631-5582 firstname.lastname@example.org ACADEMIC APPOINTMENTS Notre Dame Law School,
APR 14 LIFE SCIENCES PRACTICE GROUP OUR Life sciences Practice Pestalozzi s Life Sciences practice group consists of members of our Corporate / M&A, IP & TMT, and Litigation & Arbitration practices. Life
Your Team for China Legal advice. Tax advice. Luther. Luther Law Offices Focusing on Asia Legal advice especially in Asia is more than explaining the legal system to you. We are here to do more. We make
China Tax Monthly Beijing/Hong Kong/Shanghai January & February 2013 China Tax Monthly is a monthly publication of Baker & McKenzie s China Tax Group. In this issue of the Newsletter, we will discuss the
Robert L. Day III Robert Day is a local attorney with experience in a Big Four state and local tax practice. Day provides state and local tax planning, compliance, and audit defense services for various
Timothy D. Richards, Attorney at Law Tim Richards was born in Schenectady, New York in 1952. He spent his early youth in San Jose, Costa Rica (1957-69). He earned a Bachelor of Arts in International Relations
TAX U.S. Inbound Tax Helping foreign companies achieve tax-efficiency in their U.S. operations kpmg.com 2011 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network
WTAS Valuation Services Group Information & Overview March 2014 Presented to 1 Table of Contents I. WTAS Valuation Services Overview II. WTAS Overview III. Services Offering IV. Approach V. Professionals
THOMSON REUTERS, LEGAL CORDIALLY INVITES YOU TO PATENT LITIGATION IN US AND GERMANY SEMINAR There are still significant differences within the three major business centers of China, USA and Europe on patent
BERMUDA BRITISH VIRGIN ISLANDS CAYMAN ISLANDS CYPRUS DUBAI HONG KONG LONDON MAURITIUS MOSCOW SÃO PAULO SINGAPORE conyersdill.com December 2010 Cayman Islands Companies: The Asia Connection The Cayman Islands
Erik B. Wulff Partner EDUCATION Indiana University (1976) J.D. cum laude Indiana University (1973) B.S. Member, Beta Gamma Sigma with distinction ADMISSIONS District of Columbia 500 Eighth Street, NW Washington,
Software Tax Characterization Helpdesk Quarterly August 2012 Characterizing foreign software revenues is a complex challenge for large and small software firms alike. Variations in the rules around the
TAX A M u l t i - D i s c i p l i n e L a w F i r m TAX Troutman Sanders LLP The Tax Practice Group is comprised of attorneys who are experienced in the representation of clients whose activities require
, Partner 700 Sixth Street, NW Suite 700 Washington, DC 20001-3980 Office: 202.383.0936 email@example.com Michele Borens is both a certified public accountant and a tax attorney. She advises
Taxation (414) 978-5362 / firstname.lastname@example.org EXPERIENCE PROFILE Robert Dallman is a shareholder in the Milwaukee office of Whyte Hirschboeck Dudek and chair of the Federal Taxation Team. Mr. Dallman's
Seminars on Commercial Law Committee of the Bar Association of Sri Lanka (BASL) Presents seminars on Construction and International Commercial Contracts Date Friday 15 August 2014 Time Construction seminar
Introduction to setting up in Hong Kong (HK) AIIA Exporter Club event - Doing ICT Business in Hong Kong & Taiwan February 2015 Why HK? Major financial and trading hub of Asia Pacific Gateway to China (CEPA)
Asset finance & leasing in China and Hong Kong Catherine Tsang Partner Hong Kong Clarence Leung Director Hong Kong Agenda 1. Why Lease? 2. Global leasing markets 3. The development of the China and Hong
YOON & YANG LLC TAX PRACTICE GROUP TAX PRACTICE Group YOON & YANG LLC TAX PRACTICE GROUP TAX PRACTICE GROUP OUR FIRM Yoon & Yang LLC, a leading law firm based in Seoul, Korea, promises the highest-quality
Cross Border Tax Planning Checklist & c o m p a n y l l p Accountants & International Tax Consultants 101 2 nd Street, Suite 1200 San Francisco, California 94105 www.rowbotham.com Page 1 Income Tax Residents
Joe Matthews Joseph M. Matthews, P.A. Joe Matthews has been a trial and appellate advocate before courts and arbitral tribunals for 35 years, primarily in Florida. He is a magna cum laude graduate of the
Wealth Management Instinctively global In an integrated global economy clients need an integrated global law firm The wealth management landscape is changing and with it the needs of our clients. An instinctively
Eye-on-China Webinar Series Befriend the Chinese Tiger Keep Risk At Bay and Optimize Your China Opportunities Eye-on-China Webinar Series Taxation of Foreign Investors in China: Dramatic Climate Change
Faculty Gary C. BIDDLE ( 白 國 禮 ) BA Ohio State; MBA, PhD Chicago Chair Professor, Head of Department, Associate Dean of Business and Management, and Director of China Corporate Governance Center Securities
Your partner in Hong Kong About our firm Midland Consult (Hong Kong) Limited, was set up in 2009 and it s a subsidiary which forms a part of Midland Group of companies a highly skilled professional corporate
Case 2:11-cv-08607-R -DTB Document 13 Filed 11/18/11 Page 1 of 7 Page ID #:355 EXHIBIT A Case 2:11-cv-08607-R -DTB Document 13 Filed 11/18/11 Page 2 of 7 Page ID #:356 David Zaro Partner Los Angeles Office
SUMMER AYERS LEPREE Partner, Miami Education University of Florida, L.L.M., with high honors, 2007 University of Florida, J.D., with honors, 2006 email@example.com T: 305.350.7274 F: 305.351.2249 Overview
Regional Comparison Taxation and Legal Aspects 17 October 2013 Michael Lorenz Lucia Seltmann About us» WTS Hong Kong is specialized in tax and business consulting services particularly for German and European
Locke Lord s China Connection oviding Strategic Business Solutions in Asia and the United States Locke Lord s China Connection roviding Providing Strategic Business Solutions in in Asia Asia and and the
VALUE ADDED TAX in GREATER CHINA Risks and Opportunities Mr. Michael Lorenz German Attorney at Law, Registered Foreign Lawyer in Hong Kong and Vietnam Lorenz & Partners Page 1 About Lorenz & Partners We
OFFICIAL SPONSOR OF THE FAIR: ICSME is the one-stop shop for professional support for small and medium-sized enterprises (SMEs) to facilitate market entry and expansion in China: Serviced Offices, Start-up
Chapter Avbreht, Zajc & Partners Ltd. Ursula Smuk 1 General: Treaties 1.1 How many income tax treaties are currently in force in? 44 income tax treaties are currently in force in. 1.2 Do they generally
Issues in insurance company mergers & acquisitions By Perry J. Shwachman, Anthony J. Ribaudo and R. Bradley Drake, Sidley Austin LLP The completion of a successful merger or acquisition involving insurance
UK Services for Multinational Employers May 2013 Pinsent Masons takes a comprehensive and integrated approach to advising clients around the world on employee matters from rights and risks to rewards and
ALI-ABA Topical Courses Income Tax Provisions of the New Federal Legislation January 18, 2011 Telephone Seminar/Audio Webcast PROGRAM SCHEDULE FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS TABLE
IBA-UNCITRAL Joint Seminar on Practical and Current Issues in International Sale of Goods and International Commercial Arbitration 12 July 2012 1700 1900 Seoul Partners House, Seoul, South Korea A Seminar
SUPPORTING AND EMPOWERING YOU EVERY STEP OF THE WAY THE RSM BRAND Global vision backed by local knowledge. THE POWER OF BEING UNDERSTOOD AUDIT TAX CONSULTING RSM GLOBAL A world leading provider of audit,
CURRICULUM VITAE LAWRENCE STEPHEN ABELN Dean and Professor of Management University of Adelaide LSABELN@AOL.COM SUMMARY 22 years of academic leadership experience including at five top 100 QS world-ranked
LEGAL SPECIALTY TALKS SCHEDULE Notre Dame Sydney Law Society Legal Specialty Talks Schedule Overview Date Time Location Speaker Monday 6 May 1:30pm 4:30pm Principles of Contract Law NDS5/304 Constitutional
International Business Symposium Treaty-based Solutions for International Business Wednesday, October 9, 2013 7:00 a.m. to 11:30 a.m. The Westin Edmonton Edmonton, AB PROGRAMME Co-ordinator: Mr. Kenneth
Establishing a business in Singapore legal guide Published November 2012 HERBERT SMITH FREEHILLS Establishing a business in Singapore 03 Introduction This guide provides an overview of common issues encountered
China Tax Monthly Beijing/Hong Kong/Shanghai August & September 2011 China Tax Monthly is a monthly publication of Baker & McKenzie s China Tax Group. In This Issue 1. Guizhou Case on Taxation of Indirect
Malta: an ideal Holding Company location June 2010 TAX Malta a tried-and-tested holding company location Why Malta is a prime EU holding company location Access to Wide treaty network, the EU Parent-Subsidiary
ARBITRATION AND MEDIATION CENTER WIPO LIST OF NEUTRALS BIOGRAPHICAL DATA Harry L. ARKIN Harry L. Arkin & Associates, P.C. Suite 3150, Lincoln Center 1660 Lincoln Street Denver, CO 80264-2802 United States
October 2014 Volume 1, Issue 1 Page 1 Meet the New Leadership of the ABA Young Lawyers Division Tax Law Committee Will Johnson, Co-Chair Will Johnson Attorney Haynsworth Sinkler Boyd, P.A. 1201 Main Street,
INTERNATIONAL BUSINESS SEMINAR Thursday, June 10, 2010 8:00 a.m. - 2:00 p.m. Sheraton Centre Hotel 123 Queen Street West PROGRAMME Co-ordinator: Mr. Wayne Kirton, CEO Invest Barbados 8:00 a.m. Registration
Services and Capabilities Transfer Pricing Services Our team of experts offers an unmatched combination of economic credentials, industry expertise, and testifying experience. Transfer Pricing Services
General Editors Craig Wappett Craig Wappett (BA, LLB (Hons), LLM (Qld)) has been a partner at Piper Alderman in Brisbane since 2006. Between 1987 and 2005 he practised with major Australian and Canadian
Directors and Senior Management Victor FUNG Kwok King Group Non-Executive Chairman Chairman of Nomination Committee and Risk Management Committee Victor FUNG Kwok King, aged 58, brother of Dr William FUNG
NANCY H. KAUFMAN Professor of Law Saint Louis University School of Law 3700 Lindell Blvd. Voice: (314) 977-2794 St. Louis, MO 63108 FAX: (314) 977-3332 Mobile: (314) 363-3280 E-mail: firstname.lastname@example.org PROFESSIONAL
Robert A. Michalak (312) 565-8361 email@example.com Robert Michalak is singularly responsible for creating and growing our Employment and Benefits practice area after joining our firm more than
2016 Luxury & Fashion Industry Conference for Multinationals - Singapore 23 February 2016 9:00 am 1:00 pm The St. Regis Singapore 2016 Luxury & Fashion Industry Conference for Multinationals - Singapore
ARBITRATION AND MEDIATION CENTER WIPO LIST OF NEUTRALS BIOGRAPHICAL DATA Alan Lawrence LIMBURY Strategic Resolution 2 Crown Street Woolloomooloo, NSW 2011 Australia Telephone: +61 2 9368 0274 Facsimile:
CoRPORATE PrOfile FEBRUARY 2015 PHILOSOPHY Knowledge At the heart of our business philosophy is this singular truth: knowledge is power. The partners of Horwood Associates are not only experts in their
Fund structures www.charltonslaw.com 0 Disclaimers This presentation is for general reference only and is not intended to be used without examining business objectives, tax and other legal and practical
Legal Update December 21, 2015 Protecting Americans from Tax Hikes Act of 2015: Effects on Taxation of Investment in On December 18, 2015, Congress passed and President Obama signed into law the Protecting
INTERNATIONAL EMPLOYMENT GROUP Employment Services in Oman We continue to recommend them to others because of their strength in dealing with detail CHAMBERS GLOBAL 2015 10-5112821-9 0 Addleshaw Goddard's
European Funds Practice DEFINITIVE ADVICE PRACTICAL GUIDANCE POWERFUL ADVOCACY LLP European Funds Practice Dechert s international Financial Services Practice features an industry-leading group of experienced