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Singapore

See Jee Chang


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Deloitte Singapore

6 Shenton Way #32-00

OUE Downtown 2

Singapore, 068809

Singapore

Tel: +65 6216 3181

Email: jcsee@deloitte.com

Website: www.deloitte.com

Jee Chang is a Deloitte Singapore partner with more than 17 years of experience in taxation.

Before joining Deloitte, Jee Chang worked for the Inland Revenue Authority of Singapore (IRAS) for more than 10 years. In his role as tax director of the tax policy and international tax division, he served as Singapore's Competent Authority, responsible for the negotiation of advance pricing arrangements (APAs) and settlement of transfer pricing disputes, and conducted tax treaty negotiations. He was significantly involved in developing the Singapore transfer pricing guidelines issued in 2006, and served as the key technical IRAS resource with regard to transfer pricing matters. He was also responsible for issuing tax rulings and IRAS circulars, supporting tax policy formulation and drafting new tax legislation, as well as collaborating with various Singapore government economic agencies on tax incentive design and implementation.

Jee Chang now advises and serves major multinational clients, many of whom have Singapore-based regional headquarters. He has substantial experience advising his clients on international and Asia Pacific tax and transfer pricing planning, in and outbound investment, structuring, as well as supply chain and business model optimisation. He has also successfully helped his clients resolve complex tax and transfer pricing issues with IRAS, and obtain favourable tax incentives from the Singapore government, as well as strategic tax rulings and APAs.

Jee Chang earned a bachelor of accountancy from the Nanyang Technological University and a master of business administration from INSEAD. He is a regular speaker at seminars and he lectures at the Singapore Tax Academy and IRAS internal specialist training programmes.

Jee Chang is a CPA with the Institute of Certified Public Accountants of Singapore, and an accredited tax adviser with the Singapore Institute of Accredited Tax Practitioners.

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Chai Sui Fun


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PwC

8 Cross Street #17-00

PWC Building

Singapore 048424

Singapore ?

Tel: +65 6236 3758

Email: sui.fun.chai@sg.pwc.com

Website: pwc.com/taxcontroversy

Sui Fun Chai is a partner with the global structuring unit of PwC Singapore, with key focus in transfer pricing and dispute resolution matters. She joined PwC Singapore as a partner in July 2013.

Sui Fun has more than 28 years of tax experience in the capacity as a senior tax administrator, external tax adviser and in-house global tax director.

Before joining PwC Singapore, Sui Fun was the assistant commissioner for tax policy and international tax of the Inland Revenue Authority of Singapore (IRAS) and served as a competent authority of Singapore. In this capacity, she represented the Singapore government in tax treaty negotiations and other international tax matters. She also helped lead and successfully resolve many bilateral and multilateral advance pricing arrangements (APAs) and double taxation cases, which provided significant tax certainty and relief from double taxation for the multinational corporations concerned. These include bilateral APAs and double taxation cases between Singapore and Japan, Australia, China, the UK and several other jurisdictions.

Sui Fun has extensive experience in supporting multinational corporations in managing complex cross-border tax controversies and mitigating the related tax exposures. Since joining PwC Singapore, she has worked closely with several multinational clients on addressing business transformation (including transfer pricing) issues and establishing robust transfer pricing policies and documentation practices. She has also advised them on tax defence strategies for both domestic and cross-border tax matters. Together with her tax administration and in-house tax experience, Sui Fun is able to provide a balanced and pragmatic perspective to clients in managing their tax exposures.

Sui Fun has a master's in public administration/international tax programme, Harvard University and a bachelor of accountancy (honours) from the National University of Singapore.

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