Asia Pacific: Deloitte

International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX

Copyright © Legal Benchmarking Limited and its affiliated companies 2024

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Asia Pacific: Deloitte

Fiona Craig

craig-fiona.jpg

Deloitte Australia

Grosvenor Place 225 George Street, Sydney, NSW 2000, Australia

Tel: +61 2 9322 7770

ficraig@deloitte.com.au

www.deloitte.com


Bradley Edwards

edwards-bradley.jpg

Deloitte Australia

Level 25 & 26 Riverside Centre 123 Eagle Street, Brisbane, QLD 4000, Australia

Tel: +61 2 9322 5717

bradedwards@deloitte.com.au

www.deloitte.com


James Fabijancic

fabijancic-james.jpg

Deloitte Australia

Deloitte Touche Tohmatsu 550 Bourke Street, Melbourne, VIC 3000, Australia

Tel: +61 3 9671 7370

jfabijancic@deloitte.com.au

www.deloitte.com


Greg Janes

janes-greg.jpg

Deloitte Australia

Deloitte Touche Tohmatsu 550 Bourke Street, Melbourne, VIC 3000, Australia

Tel: +61 3 9671 7508

grjanes@deloitte.com.au

www.deloitte.com


Jonathon Leek

leek-jonathon.jpg

Deloitte Australia

Brookfield Place Tower 2 123 St Georges Terrace, Perth, WA 6000, Australia

Tel: +61 8 9365 7960

joleek@deloitte.com.au

www.deloitte.com


Christopher Thomas

thomas-christopher.jpg

Deloitte Australia

Grosvenor Place 225 George Street, Sydney, NSW 2000, Australia

Tel: +61 2 8260 4539

chrisjthomas@deloitte.com.au

www.deloitte.com


Jacques Van Rhyn

van-rhyn-jacques.jpg

Deloitte Australia

Level 25 Riverside Centre 123 Eagle Street, Brisbane, QLD 4000, Australia

Tel: +61 7 3308 7226

jvanrhyn@deloitte.com.au

www.deloitte.com


Kimsroy Chhiv

chhiv-kimsroy.jpg

Deloitte Cambodia

Vattanac Capital Tower, P.O. Box 1150, Floor 8, Unit 8, #66 Preah Monivong Blvd, Sangkat Wat Phnom, Phnom Penh, Cambodia

Tel: +855 23 963 701

kchhiv@deloitte.com

www.deloitte.com/kh/


Bill Bai

bai-bill.jpg

Deloitte China

Room 1503 Senmao Building 147 Zhongshan Road, Dalian, 116011, China

Tel: +86 411 83712816

bilbai@deloitte.com.cn

www.deloitte.com


Lian-Tang He

he-lian-tang.jpg

Deloitte China

8/F Office Tower W2 The Towers, Oriental Plaza 1 East Chang An Avenue, Beijing, 100738, China

Tel: +86 10 85207666

lhe@deloitte.com.cn

www.deloitte.com


Mike Jiang

jiang-mike.jpg

Deloitte China

30/F Bund Center 222 Yan An Road East, Shanghai, 200002, China

Tel: +86 21 61411465

jnjiang@deloitte.com.cn

www.deloitte.com


Eunice Kuo

kuo-eunice.jpg

Deloitte China

30/F Bund Center 222 Yan An Road East, Shanghai, 200002, China

Tel: +86 21 61411308

eunicekuo@deloitte.com.cn

www.deloitte.com


Sam Li

li-sam.jpg

Deloitte China

35/F One Pacific Place 88 Queensway, Hong Kong, China

Tel: +852 22387881

samxhli@deloitte.com.hk

www.deloitte.com


Victor Li

li-victor.jpg

Deloitte China

13/F China Resources Building 5001 Shennan Road East, Shenzhen, 518010, China

Tel: +86 755 33538113

vicli@deloitte.com.cn

www.deloitte.com


Martin Lin

lin-martin.jpg

Deloitte China

30/F Bund Center 222 Yan An Road East, Shanghai, 200002, China

Tel: +86 21 61411048

mlin@deloitte.com.cn

www.deloitte.com


Frank Tang

tang-frank.jpg

Deloitte China

45F Metropolitan Tower, 183 Nanjing Road, Heping District, Tianjin, 300051, China

Tel: +86 23 88231208

ftang@deloitte.com.cn

www.deloitte.com


Julie Zhang

zhang-julie.jpg

Deloitte China

8/F Office Tower W2 The Towers, Oriental Plaza 1 East Chang An Avenue, Beijing, 100738, China

Tel: +86 10 85207511

juliezhang@deloitte.com.cn

www.deloitte.com


Andrew Zhu

zhu-andrew.jpg

Deloitte China

8/F Office Tower W2 The Towers, Oriental Plaza 1 East Chang An Avenue, Beijing, 100738, China

Tel: +86 10 85207508

andzhu@deloitte.com.cn

www.deloitte.com


Philip Wong

wong-philip.jpg

Deloitte China

35/F One Pacific Place 88 Queensway, Hong Kong, China

Tel: +852 28521004

phiwong@deloitte.com.hk

www.deloitte.com


Neeru Ahuja

ahuja-neeru.jpg

Deloitte Haskins & Sells LLP

7th Floor, Building 10 Tower B, DLF Cyber City Com DLF City Phase II (New Delhi / NCR), Gurgaon, Hary, Delhi, Delhi 122022, India

Tel: +91 116792141

neahuja@deloitte.com

www.deloitte.com


C A Gupta

gupta-c-a.jpg

Deloitte Haskins & Sells LLP

Indiabulls Finance Centre,Tower3, 28th Floor, Senapati Bapat Marg, Elphinstone Road(W), Mumbai, Maharashtra 400013, India

Tel: +91 22 6185 4040

cgupta@deloitte.com

www.deloitte.com


Manisha Gupta

gupta-manisha.jpg

Deloitte Haskins & Sells LLP

Indiabulls Finance Centre,Tower3, 27th-32nd Floor, Senapati Bapat Marg, Elphinstone Road(W), Mumbai, Maharashtra 400013, India

Tel: +91 2261854288

manishagupta@deloitte.com

www.deloitte.com


Subramanian Krishnamani

krishnamani-subramanian.jpg

Deloitte Haskins & Sells LLP

19th Floor, 46 - Prestige Trade Tower Palace Road, High Grounds, Bengaluru, Karnataka 560001, India

Tel: +91 8061886130

krsubramanian@deloitte.com

www.deloitte.com


Karishma Phatarphekar

phatarphekar-karishma.jpg

Deloitte Haskins & Sells LLP

Indiabulls Finance Centre, Tower3, 27th-32nd Floor, Senapati Bapat Marg, Elphinstone Road(W), Mumbai, Maharashtra 400013, India

Tel: +91 9820238577

karishmarp@deloitte.com

www.deloitte.com


Rohan Phatarphekar

phatarphekar-rohan.jpg

Deloitte Haskins & Sells LLP

Indiabulls Finance Centre,Tower3, 27th-32nd Floor, Senapati Bapat Marg, Elphinstone Road(W), Mumbai, Maharashtra 400013, India

Tel: +91 2261855760

rohankp@deloitte.com

www.deloitte.com


K R Sekar

sekar-k-r.jpg

Deloitte Haskins & Sells LLP

19th Floor, 46 - Prestige Trade Tower Palace Road, High Grounds, Bengaluru, Karnataka 560001, India

Tel: +91 8061886105

krsekar@deloitte.com

www.deloitte.com


SP Singh

singh-sp.jpg

Deloitte Haskins & Sells LLP

7th Floor, Building 10 Tower B, DLF Cyber City, DLF City Phase II, Gurugram, Haryana - 122022, India

Tel: +91 124 6792261

spsingh@deloitte.com

www.deloitte.com


Rajesh Srinivasan

srinivasan-rajesh.jpg

Deloitte Haskins & Sells LLP

Old No: 37, New No: 52,ASV N Ramana Towers, Venkatanarayana Road, T Nagar, Chennai, Tamil Nadu 600017, India

Tel: +91 4466885007

srajesh@deloitte.com

www.deloitte.com


Yan Hardyana

hardyana-yan.jpg

Deloitte Indonesia

The Plaza Office Tower, 32nd Floor Jl. M.H. Thamrin Kav 28-30, Jakarta, DKI Jakarta 10350, Indonesia

Tel: +62 21 5081 8806

yhardyana@deloitte.com

www.deloitte.com/id


Cindy Sukiman

sukiman-cindy.jpg

Deloitte Indonesia

The Plaza Office Tower, 32nd Floor Jl. M.H. Thamrin Kav 28-30, Jakarta, DKI Jakarta 10350, Indonesia

Tel: +62 21 5081 8801

csukiman@deloitte.com

www.deloitte.com/id


Heru Supriyanto

supriyanto-heru.jpg

Deloitte Indonesia

The Plaza Office Tower, 32nd Floor Jl. M.H. Thamrin Kav 28-30, Jakarta, DKI Jakarta 10350, Indonesia

Tel: +62 21 5081 8805

hsupriyanto@deloitte.com

www.deloitte.com/id


Turmanto Turmanto

turmanto-turmanto.jpg

Deloitte Indonesia

The Plaza Office Tower, 32nd Floor Jl. M.H. Thamrin Kav 28-30, Jakarta, DKI Jakarta 10350, Indonesia

Tel: +62 21 5081 8802

tturmanto@deloitte.com

www.deloitte.com/id


Yang Ho Kim

kim-yang-ho.jpg

Deloitte Japan

Shin Tokyo Building 3-3-1 Marunouchi Chiyoda-ku Tokyo, 1008305, Japan

Tel: +81 362133800

yangho.kim@tohmatsu.co.jp

www.deloitte.com/jp/en/tax


Yutaka Kitamura

kitamura-michito.jpg

Deloitte Japan

Shin Tokyo Building 3-3-1 Marunouchi Chiyoda-ku Tokyo, 1008305, Japan

Tel: +81 362133800

yutaka.kitamura@tohmatsu.co.jp

www.deloitte.com/jp/en/tax


Jun Sawada

sawada-jun.jpg

Deloitte Japan

Shin Tokyo Building 3-3-1 Marunouchi Chiyoda-ku Tokyo, 1008305, Japan

Tel: +81 362133800

jun.sawada@tohmatsu.co.jp

www.deloitte.com/jp/en/tax


Hiroki Yamakawa

yamakawa-hiroki.jpg

Deloitte Japan

Shin Tokyo Building 3-3-1 Marunouchi Chiyoda-ku Tokyo, 1008305, Japan

Tel: +81 362133800

hiroki.yamakawa@tohmatsu.co.jp

www.deloitte.com/jp/en/tax


Senthuran Elalingam

elalingam-senthuran.jpg

Deloitte Malaysia

Level 16, Menara LGB, 1 Jalan Wan Kadir, Taman Tun Dr. Ismail, Kuala Lumpur, 60000, Malaysia

Tel: +60 3 7610 8879

selalingam@deloitte.com

www.deloitte.com/my


Tan Eng Yew

tan-eng-yew.jpg

Deloitte Malaysia

Level 16, Menara LGB, 1 Jalan Wan Kadir, Taman Tun Dr. Ismail, Kuala Lumpur, 60000, Malaysia

Tel: +60 3 7610 8888

etan@deloitte.com

www.deloitte.com/my


Theresa Goh

goh-theresa.jpg

Deloitte Malaysia

Level 16, Menara LGB, 1 Jalan Wan Kadir, Taman Tun Dr. Ismail, Kuala Lumpur, 60000, Malaysia

Tel: +60 3 7610 8837

tgoh@deloitte.com

www.deloitte.com/my


Chandran Ramasamy

ramasamy-chandran.jpg

Deloitte Malaysia

Level 16, Menara LGB, 1 Jalan Wan Kadir, Taman Tun Dr. Ismail, Kuala Lumpur, 60000, Malaysia

Tel: +60 3 7610 8873

ctsramasamy@deloitte.com

www.deloitte.com/my


Patrick McCalman

mccalman-patrick.jpg

Deloitte New Zealand

Level 12, 20 Customhouse Quay, Wellington, 6011, New Zealand

Tel: +64 44953918

pmccalman@deloitte.co.nz

www.deloitte.co.nz


Campbell Rose

rose-campbell.jpg

Deloitte New Zealand

Level 18 Deloitte Centre 80 Queen Street, Auckland, 1010, New Zealand

Tel: +64 93030990

camrose@deloitte.co.nz

www.deloitte.co.nz


Walter Jr. Abela

abela-walter-jr.jpg

Deloitte Philippines

19th Floor Net Lima Plaza 5th Avenue corner 26th Street Bonifacio Global City, Taguig, 1634, Philippines

Tel: +63 2 581 9034

wabela@deloitte.com

www.deloitte.com/ph


Richard Lapres

lapres-richard.jpg

Deloitte Philippines

19th Floor Net Lima Plaza 5th Avenue corner 26th Street Bonifacio Global City, Taguig, 1634, Philippines

Tel: +63 2 581 9044

rlapres@deloitte.com

www.deloitte.com/ph


Carlo Navarro

navarro-carlo.jpg

Deloitte Philippines

19th Floor Net Lima Plaza 5th Avenue corner 26th Street Bonifacio Global City, Taguig, 1634, Philippines

Tel: +63 2 581 9035

canavarro@deloitte.com

www.deloitte.com/ph


Daniel Ho

ho-daniel.jpg

Deloitte Singapore

6 Shenton Way #33-00 OUE Downtown 2, Singapore, 068809

Tel: +65 6216 3189

danho@deloitte.com

www.deloitte.com/sg


Lee Tiong Heng

lee-tiong-heng.jpg

Deloitte Singapore

6 Shenton Way #33-00 OUE Downtown 2, Singapore, 068809

Tel: +65 6216 3262

thlee@deloitte.com

www.deloitte.com/sg


Low Hwee Chua

low-hwee-chua.jpg

Deloitte Singapore

6 Shenton Way #33-00 OUE Downtown 2, Singapore, 068809

Tel: +65 6216 3290

hwlow@deloitte.com

www.deloitte.com/sg


Shantini Ramachandra

ramachandra-shantini.jpg

Deloitte Singapore

6 Shenton Way #33-00 OUE Downtown 2, Singapore, 068809

Tel: +65 6800 2295

sramachandra@deloitte.com

www.deloitte.com/sg


Jee Chang See

see-jee-chang.jpg

Deloitte Singapore

6 Shenton Way #33-00 OUE Downtown 2 Singapore, 068809

Tel: +65 6216 3181

jcsee@deloitte.com

www.deloitte.com/sg


Michael Velten

velten-michael.jpg

Deloitte Singapore

6 Shenton Way #33-00 OUE Downtown 2, Singapore, 068809

Tel: +65 6531 5039

mvelten@deloitte.com

www.deloitte.com/sg


Sang Hoon Baek

baek-sang-hoon.jpg

Deloitte Korea

4F., One IFC, 10, Gukjegeumyung-ro, Yeongdeungpo-g, Seoul 07326, South Korea

Tel: +82 2 6676 2407

sanghoonbaek@deloitte.com

www.deloitte.com


Kyu Bum Cho

kyu-bum-cho.jpg

Deloitte Korea

4F., One IFC, 10, Gukjegeumyung-ro, Yeongdeungpo-g, Seoul 07326, South Korea

Tel: +82 2 6676 2889

kybcho@deloitte.com

www.deloitte.com


Hong Seok Han

seok-han-hong.jpg

Deloitte Korea

5F., One IFC, 10, Gukjegeumyung-ro, Yeongdeungpo-g, Seoul 07326, South Korea

Tel: +82 2 6676 2585

hseok@deloitte.com

www.deloitte.com


Sunyoung (Sunny) Kim

kim-sunyoung.jpg

Deloitte Korea

9F., One IFC, 10, Gukjegeumyung-ro, Yeongdeungpo-g, Seoul 07326 South Korea

Tel: +82 2 6676 2411

sunnykim@deloitte.com

www.deloitte.com


Jee Won Kwon

kwon-jee-won.jpg

Deloitte Korea

9F., One IFC, 10, Gukjegeumyung-ro, Yeongdeungpo-g, Seoul 07326 South Korea

Tel: +82 2 6676 2416

jekwon@deloitte.com

www.deloitte.com


Seong Kwon Song

song-seong-kwon.jpg

Deloitte Korea

9F., One IFC, 10, Gukjegeumyung-ro, Yeongdeungpo-g, Seoul 07326, South Korea

Tel: +82 2 6676 2507

sksong@deloitte.com

www.deloitte.com


Nam Hyuk Park

park-nam-hyuk.jpg

Deloitte Korea

4F., One IFC, 10, Gukjegeumyung-ro, Yeongdeungpo-g, Seoul 07326, South Korea

Tel: +82 2 6676 2450

nhpark@deloitte.com

www.deloitte.com


Robert T. Chen

chen-robert-t.jpg

Deloitte Taiwan

20F, Taipei Nan Shan Plaza, No. 100, Songren Rd., Xinyi Dist., Taipei 11073, Taiwan

Tel: +886 2 27259988; ext=1211

robchen@deloitte.com.tw

www.deloitte.com


Thomas Chen

chen-thomas.jpg

Deloitte Taiwan

20F, Taipei Nan Shan Plaza, No. 100, Songren Rd., Xinyi Dist., Taipei 11073, Taiwan

Tel: +886 2 27259988; ext=5467

thomaschen@deloitte.com.tw

www.deloitte.com


Kevin Y. Lai

lai-kevin.jpg

Deloitte Taiwan

3F, China Steel Building, No. 88 Chenggong 2nd Road, Kaohsiung 80661, Taiwan

Tel: +886 7 5301888; ext=8838

kevinylai@deloitte.com.tw

www.deloitte.com


Susan H. Lee

lee-susan.jpg

Deloitte Taiwan

20F, Taipei Nan Shan Plaza, No. 100, Songren Rd., Xinyi Dist., Taipei 11073, Taiwan

Tel: +886 2 27259988; ext=3612

susanhlee@deloitte.com.tw

www.deloitte.com


Robin Lin

lin-robin.jpg

Deloitte Taiwan

21F, Taipei Nan Shan Plaza, No. 100, Songren Rd., Xinyi Dist., Taipei 11073, Taiwan

Tel: +886 2 27259988; ext=7527

robinlin@deloitte.com.tw

www.deloitte.com


Ye-Hsin Lin

lin-ye-hsin.jpg

Deloitte Taiwan

20F, Taipei Nan Shan Plaza, No. 100, Songren Rd., Xinyi Dist., Taipei 11073, Taiwan

Tel: +886 2 27259988; ext=3505

yehsinlin@deloitte.com.tw

www.deloitte.com


Glendy Yuan

yuan-glendy.jpg

Deloitte Taiwan

20F, Taipei Nan Shan Plaza, No. 100, Songren Rd., Xinyi Dist., Taipei 11073, Taiwan

Tel: +886 2 27259988; ext=3371

glendyyuan@deloitte.com.tw

www.deloitte.com


Korneeka Koonachoak

koonachoak-korneeka.jpg

Deloitte Thailand

AIA Sathorn Tower, 23rd – 27th Floor, 11/1 South Sathorn Road, Yannawa, Sathorn, Bangkok 10120, Thailand

Tel: +66 2034 0122

kkoonachoak@deloitte.com

www.deloitte.com/th


Wanna Suteerapornchai

suteerapornchai-wanna.jpg

Deloitte Thailand

AIA Sathorn Tower, 23rd – 27th Floor, 11/1 South Sathorn Road, Yannawa, Sathorn, Bangkok 10120, Thailand

Tel: +66 2034 0144; ext=40144

wsuteerapornchai@deloitte.com

www.deloitte.com/th


Minh Bui

bui-minh.jpg

Deloitte Vietnam

12A Floor, Vinaconex Tower 34 Lang Ha Street, Hanoi, Dong Da District, Vietnam

Tel: +84 24 6288 3568

mbui@deloitte.com

www.deloitte.com/vn


Tuan Bui

bui-tuan.jpg

Deloitte Vietnam

12A Floor, Vinaconex Tower 34 Lang Ha Street, Hanoi, Dong Da District, Vietnam

Tel: +84 24 6288 3568

tbui@deloitte.com

www.deloitte.com/vn


Hoang Phan Vu

hoang-phan-vu.jpg

Deloitte Vietnam

15 Floor, Times Square Building 57-69F Dong Khoi Street, District 1, Ho Chi Minh City, Vietnam

Tel: +84 28 3521 4065

hoangphan@deloitte.com

www.deloitte.com/vn


more across site & bottom lb ros

More from across our site

Luxembourg saw the highest increase in tax-to-GDP ratio out of OECD countries in 2023, according to the organisation’s new Revenue Statistics report
Ryan’s VAT practice leader for Europe tells ITR about promoting kindness, playing the violincello and why tax being boring is a ‘ridiculous’ idea
Technology is on the way to relieve tax advisers tired by onerous pillar two preparations, says Russell Gammon of Tax Systems
A high number of granted APAs demonstrates the Italian tax authorities' commitment to resolving TP issues proactively, experts say
Malta risks ceding tax revenues to jurisdictions that adopt the global minimum tax sooner, the IMF said
The UK and what has been dubbed its ‘second empire’ have been found to be responsible for 26% of all countries’ tax losses by the Tax Justice Network
Ireland offers more than just its competitive corporate tax environment but a reduction in the US rate under a Trump administration could affect the country, experts tell ITR
The ‘big four’ firm was originally prohibited from tendering for government work until December 1 due to its tax leaks scandal, but ongoing investigations into the matter have seen the date extended
Approximately 74% of MAP cases in 2023 reached a full resolution, but new transfer pricing MAP cases fell by 16%
Brazil is looking to impose the OECD’s 15% global minimum tax on multinationals; in other news, PwC is set to pull out of Fiji
Gift this article