Vietnam

Deloitte Vietnam

12A Floor, Vinaconex Tower

34 Lang Ha Street

Dong Da District, Hanoi

Vietnam

Tel: +84 (4) 6 288 3568

Fax: +84 (4) 6 288 5678

Email: mbui@deloitte.com

Website: www.deloitte.com

Minh Bui, Deloitte Vietnam, has over 15 years of professional practice experience in tax and business advisory services. He specialises in tax advisory and controversy effective planning and is known for his in-depth knowledge of the Vietnamese taxation system. He has worked with clients and tax professionals globally. Minh also has an extensive network with different levels of tax and relevant government authorities in Vietnam, such as the Government Office, Ministry of Planning and Investment, Ministry of Finance, General Department of Taxation, General Department of Customs, and provincial tax and customs authorities.

Minh has been serving several of the world's leading heavy industries, construction, manufacturing and real estate companies with their first entry into Vietnam and later aggressive business expansion marking certain milestones of their history of success.

Minh was previously the leader of the Japanese service group and is currently leader of the Korean service group of Deloitte Vietnam. He has contributed significantly to the development of the Vietnamese taxation system through his public speeches, articles, and interviews.

His most recent key successes include securing nearly $20 million in tax refunds for a large Japanese company and a successful petition to secure Vietnamese tax incentives for a South Korean Chaebol (a large family-owned business conglomerate).

Minh holds a bachelors degree in accounting and finance (Vietnam) and is a certificated accountant by CPA Australia and CPA Vietnam. He is member of the Vietnam Tax Consultants' Association (VTCA), Korean Chamber of Business in Vietnam (Korcham), and the tax working group of the Vietnam Business Forum.

Deloitte Vietnam

12A Floor, Vinaconex Tower

34 Lang Ha Street

Dong Da District, Hanoi

Vietnam

Tel: +84 (4) 6 288 3568

Fax: +84 (4) 6 288 5678

Email: tbui@deloitte.com

Website: www.deloitte.com

Tuan Bui, Deloitte Vietnam, has been practicing audit, tax, and business advisory in Vietnam for over 22 years, including two years in the US.

Tuan has held partner roles serving large and prestigious multinational clients in all types on Vietnam taxation. He specialises in VAT, duties exemption and refunds, customs and indirect tax reviews and advisory, and indirect tax audits for large-scale projects. Tuan's specialisation covers industries, such as energy and resources, technology, media and telecommunications, manufacturing and real estate.

Tuan has been recognised as the leading tax professional of indirect tax. He is the leader of the Chinese service group of Deloitte Vietnam. He has contributed significantly to the development of the Vietnamese taxation system through his public speeches, articles, and interviews.

Tuan has worked with many different levels of tax and relevant government agencies in Vietnam. He also has rich experience in working with tax offices, tax professionals and clients in numerous other countries.

Tuan represents Deloitte to provide comments on draft laws and regulations on tax and customs. He has very strong connections and relationships with the Ministry of Finance, General Department of Customs, General Department of Taxation and their lower authorities in major cities and seaports in Vietnam.

Tuan holds a bachelors degree in accounting and finance (Vietnam) and a master's degree in business administration from the University of Hawaii (US). He is a certificated accountant by CPA Australia and CPA Vietnam.

He is member of the American Chamber of Commerce in Vietnam, Hong Kong Business Association Vietnam (HKBAV), Vietnam Tax Consultants' Association (VTCA) and the VTCA board.

PwC Vietnam

16th floor, Keangnam Hanoi Landmark 72

Pham Hung Road

Nam Tu Liem District, Hanoi

Vietnam

Tel: +84 (4) 3946 2237

Email: n.huong.giang@vn.pwc.com

Website: www.pwc.com/taxcontroversy

Nguyen Huong Giang is a partner in the tax and legal services practice of PwC Vietnam with nearly 19 years of professional experience.

Giang has been involved in advising multinational clients in Vietnam and potential investors in various areas including, but not limited to, direct investment, tax planning and compliance, customs, tax and transfer pricing audit supports.

Giang spent three years working in Tokyo, where she gained experience in international taxation and transfer pricing and advised potential Japanese clients on investing into Vietnam.

Giang leads the government liaison team in PwC Vietnam. She maintains excellent relationships with key government offices to assist clients in clarifying tax and customs and legal regulations. She has extensive experience in tax controversy and dispute resolution.

Particularly, Giang experienced in providing expert opinions in international arbitration.

Giang holds a bachelors degree in banking and finance from the National Economics University, a BA from the Hanoi University, and an MBA in international technology from the Asian Technology Institute in Thailand. She is also a member of the Vietnam Tax Consultants Association.

PwC Vietnam

8th Floor, Saigon Tower

29 Le Duan Street

District 1

Ho Chi Minh City

Vietnam

Tel: +84 8 3824 0118

Mobile: +84 (0) 90 230 2909

Email: christopher.marjoram@vn.pwc.com

Website: www.pwc.com/taxcontroversy

Christopher Marjoram is a partner in the tax and legal services practice in PwC Vietnam and is one of the country's leading tax dispute practitioners.

He has extensive experience in tax dispute resolution and has advised on numerous high-profile tax disputes at both a local and national level, offering insight on matters ranging from dispute resolution strategies through to government liaison, negotiation and settlement.

Chris has previously held roles in the UK and China and advises clients on a wide range of tax matters across different sectors. Having specialised in mergers and acquisitions, international tax and reorganisations for almost 20 years he is at the forefront of advice on international issues such as transaction-based taxes, VAT on the export of goods and services, treaty claims and transfer pricing disputes.

Chris works closely with colleagues across all of PwC Vietnam's service lines including PwC Vietnam's market leading tax disputes and government liaison practice.

Deloitte Vietnam

18th Floor, Times Square Building

No, 57-69F Dong Khoi Street

Ben Nghe Ward, Ho Chi Minh City

Vietnam

Tel: +84 8 3521 4065

Fax: +84 8 3910 0751

Email: hoangphan@deloitte.com

Website: www.deloitte.com

Hoang Phan, Deloitte Vietnam, is a tax partner leading the financial services practice.

Hoang has 20 years of experience in tax compliance, tax planning, tax controversy, finance, and business advisory services to meet the needs of multinational enterprises operating in Vietnam in a wide variety of industries such as manufacturing, FMCG, banking and financial services, and telecom.

Hoang has maintained a close and long-term working relationship with various tax authorities in Vietnam, both central and provincial, by frequently sharing knowledge, experiences and information about international tax practice.

Hoang actively contributes comments and recommendations to the Ministry of Finance regarding draft tax regulations via the Vietnam Business Forum, VTCA and other organisations.

Hoang regularly speaks at Tax Dialogue event alongside a representative of the Minister of Finance and leaders of the Ho Chi Minh City tax authority.

Hoang is a senior member of the ACCA and has just passed the test to be admitted to the ICAEW. Hoang is also a member of CPA Australia, VACPA (Vietnam) and holds an Advance Diploma of International Tax by CIOT (UK).

EY Vietnam

8th Floor, CornerStone Building, 16 Phan Chu Trinh

Hoan Kiem District, Hanoi

Vietnam

Tel: +84 4 38315100

Mobile: +84 903432791

Email: huong.vu@vn.ey.com

Website: www.ey.com

Huong Vu is a tax partner and tax leader for the Hanoi market of EY Vietnam.

She has more than 20 years' experience in tax and regulatory consulting in Vietnam, Laos and Cambodia. Huong has in-depth understanding of Vietnam's legal system and various tax and investment regulations. She leads a team of experienced and multi-disciplinary professionals in servicing clients, focusing on foreign invested companies.

Huong is involved in tax review, tax controversy, and tax litigation support. She has an exemplary reputation in the market for her capabilities in representing the firm, clients or specific industry to negotiate and provide technical analysis to local and central tax authorities for tax rulings and tax incentives. Huong also has direct contact to a pool of national and international experts to provide global ad-hoc support for various tax, financial planning and public-private partnerships and foreign investment-related issues.

During her 20 years of professional experience, Huong has helped many clients to resolve various taxation issues with the authorities. These often relate to issues raised during periodic tax audits of companies by provincial tax departments.

Huong is a board member of the Vietnam Tax Consultant Association and regularly represents EY to provide comments on draft laws and regulations on tax and customs. She is also a standing member and the leader of the tax group of the Vietnam Business Forum (VBF) in dialogues with the government, where she has actively contributed her opinions and initiatives. She is an excellent link between VBF's foreign investors and regulator/policymakers to resolve any issues or concerns of an investor on the investment environment, as well as the tax policy and tax system in Vietnam.

In working on policy issues and representing industry groups in discussions with the central tax authorities or Ministry of Finance, Huong is assisted by EY's specialist government liaison team, which has developed strong contacts with all levels of the tax administration – from provincial tax department to ministry and government level.

Huong holds an MBA from the Western Pacific University (US), and is a member of CPA Australia. Prior to her professional experience in finance, Huong used to be a lecturer at Vietnam Maritime University.