Philippines

August 16, 2017

Walter, Jr Abela
	Deloitte Philippines 19th Floor Net Lima Plaza, 5th Ave. corner 26th St. Bonifacio Global City 1634 Taguig Philippines Tel: +63 (2) 581 9034 Fax: +63 (2) 869 3676 Email: wabela@deloitte.com Website: www.deloitte.com/ph Walter Jr Abela, Deloitte Philippines, is a tax function leader with more than 20 years of tax and professional services experience. His experience covers tax assessments, due diligence, tax rulings, and government regulatory consulting for multinational companies engaged in the consumer business and transportation, energy and resources, manufacturing, services, and technology, media and telecommunications industries. He addresses queries on tax and other corporate concerns, and provides regular tax consultation work. Walter also handles registration matters and other requirements for doing business in the Philippines, and participates in tax planning work and tax restructuring focused on tax-saving measures to international clients. Walter also heads the Japanese service group (JSG) and the mergers and acquisitions (M&A) group of the firm's tax and corporate services. He is a member of the young leaders advisory council (YLAC) of Deloitte Southeast Asia for the fiscal year 2014-15. Walter is a lawyer and a certified public accountant. He is also an accredited tax practitioner of the Bureau of Internal Revenue and is a member of the Philippine Institute of CPAs, Association of CPAs in Public Practice, Association of CPAs in Commerce & Industry, Integrated Bar of the Philippines and Tax Management Association of the Philippines. Walter received his Bachelor of Laws from the School of Law of Arellano University and Bachelor of Science in accountancy from San Beda College. He has also completed the strategic business economics programme of the University of Asia and the Pacific, Philippines.

Walter, Jr Abela

Deloitte Philippines

19th Floor Net Lima Plaza, 5th Ave. corner 26th St.

Bonifacio Global City

1634 Taguig

Philippines

Tel: +63 (2) 581 9034

Fax: +63 (2) 869 3676

Email: wabela@deloitte.com

Website: www.deloitte.com/ph

Walter Jr Abela, Deloitte Philippines, is a tax function leader with more than 20 years of tax and professional services experience. His experience covers tax assessments, due diligence, tax rulings, and government regulatory consulting for multinational companies engaged in the consumer business and transportation, energy and resources, manufacturing, services, and technology, media and telecommunications industries. He addresses queries on tax and other corporate concerns, and provides regular tax consultation work. Walter also handles registration matters and other requirements for doing business in the Philippines, and participates in tax planning work and tax restructuring focused on tax-saving measures to international clients.

Walter also heads the Japanese service group (JSG) and the mergers and acquisitions (M&A) group of the firm's tax and corporate services. He is a member of the young leaders advisory council (YLAC) of Deloitte Southeast Asia for the fiscal year 2014-15.

Walter is a lawyer and a certified public accountant. He is also an accredited tax practitioner of the Bureau of Internal Revenue and is a member of the Philippine Institute of CPAs, Association of CPAs in Public Practice, Association of CPAs in Commerce & Industry, Integrated Bar of the Philippines and Tax Management Association of the Philippines.

Walter received his Bachelor of Laws from the School of Law of Arellano University and Bachelor of Science in accountancy from San Beda College. He has also completed the strategic business economics programme of the University of Asia and the Pacific, Philippines.

Fredieric Landicho
	Deloitte Philippines 19th Floor Net Lima Plaza 5th Avenue cor. 26th Street Bonifacio Global City 1634 Taguig City Philippines Tel: +632 5819043 Fax: +632 869 3676 Email: flandicho@deloitte.com Website: www.deloitte.com/ph Fredieric "Eric" Landicho, Deloitte Philippines, is the tax leader. He has more than 20 years of professional experience in rendering tax and corporate services. Eric leads the business tax group and he specialises in tax compliance and tax due diligence audits. He has handled the tax due diligence audit in the mergers and acquisitions of several multinational companies and local conglomerates. He has also been involved in the privatisation audit of several government-owned and controlled corporations. As a result, he is very familiar with major issues relating to compliance with existing tax laws, rules and regulations. He also provides litigation support services for companies in their claims for tax refund or tax assessment cases with the Court of Tax Appeals. He has assisted several regional headquarters and multinational companies in the refund of their unutilised indirect taxes. Aside from the regular tax consultation work, he is also involved in tax advisory and tax structuring work focused on making recommendations for tax-efficient structures to international clients wishing to invest in the Philippines. He has conducted tax seminars locally and abroad. Eric is a certified public accountant and a lawyer. He has also had several years of experience in financial audit, gaining in the process extensive experience in the audit of well-known local and multinational companies in various industries such as manufacturing, construction, real estate, security brokerage, finance, airline and services. Eric earned a Bachelor of Science degree in accountancy from San Beda College and finished his Bachelor of Laws degree at Arellano University. He has also completed the management development programme at the Asian Institute of Management. He has attended the partner executive education programme at the International Institute of Management Development in Hong Kong. He is the vice-chair of the tax and legal committee of the Financial Executives Institute of the Philippines (FINEX) and was a past director of the Association of Certified Public Accountants in Public Practice (ACPAPP). He is also a member of the Integrated Bar of the Philippines (IBP), the Philippine Institute of Certified Public Accountants (PICPA), and the People Management Association of the Philippines (PMAP).

Fredieric Landicho

Deloitte Philippines

19th Floor Net Lima Plaza

5th Avenue cor. 26th Street

Bonifacio Global City

1634 Taguig City

Philippines

Tel: +632 5819043

Fax: +632 869 3676

Email: flandicho@deloitte.com

Website: www.deloitte.com/ph

Fredieric "Eric" Landicho, Deloitte Philippines, is the tax leader. He has more than 20 years of professional experience in rendering tax and corporate services.

Eric leads the business tax group and he specialises in tax compliance and tax due diligence audits. He has handled the tax due diligence audit in the mergers and acquisitions of several multinational companies and local conglomerates. He has also been involved in the privatisation audit of several government-owned and controlled corporations. As a result, he is very familiar with major issues relating to compliance with existing tax laws, rules and regulations. He also provides litigation support services for companies in their claims for tax refund or tax assessment cases with the Court of Tax Appeals. He has assisted several regional headquarters and multinational companies in the refund of their unutilised indirect taxes. Aside from the regular tax consultation work, he is also involved in tax advisory and tax structuring work focused on making recommendations for tax-efficient structures to international clients wishing to invest in the Philippines. He has conducted tax seminars locally and abroad.

Eric is a certified public accountant and a lawyer. He has also had several years of experience in financial audit, gaining in the process extensive experience in the audit of well-known local and multinational companies in various industries such as manufacturing, construction, real estate, security brokerage, finance, airline and services.

Eric earned a Bachelor of Science degree in accountancy from San Beda College and finished his Bachelor of Laws degree at Arellano University. He has also completed the management development programme at the Asian Institute of Management. He has attended the partner executive education programme at the International Institute of Management Development in Hong Kong.

He is the vice-chair of the tax and legal committee of the Financial Executives Institute of the Philippines (FINEX) and was a past director of the Association of Certified Public Accountants in Public Practice (ACPAPP). He is also a member of the Integrated Bar of the Philippines (IBP), the Philippine Institute of Certified Public Accountants (PICPA), and the People Management Association of the Philippines (PMAP).

Richard Lapres
	Deloitte Philippines 19th Floor Net Lima Plaza 5th Ave. corner 26th St. Bonifacio Global City, 1634 Taguig Philippines Tel: +63 (2) 581 9044 Fax: +63 (2) 869 3676 Email: rlapres@deloitte.com Website: www.deloitte.com/ph Richard Lapres, Deloitte Philippines, is a tax partner with 20 years of professional experience in audit, tax, and corporate services. Richard leads tax due diligence reviews for mergers and acquisitions and advises on the Philippines tax consequences of acquisition structures. He handles tax compliance reviews for audit and non-audit clients. He also advises clients on tax planning and restructuring post-merger and acquisition. He represents clients with the tax authorities in contesting tax assessments and claiming tax refunds. He also advises and supervises registration and entities investing in the Philippines with the Philippine Securities and Exchange Commission (SEC), Bureau of Internal Revenue (BIR) and those entities availing of tax and fiscal incentives with the Philippine Economic Zone Authority (PEZA), Board of Investments (BOI), and other government agencies. He also heads the indirect tax and customs practice of Deloitte in the Philippines. Richard earned a Bachelor of Science degree in accountancy from the University of St La-Salle, Philippines, and was placed 16th overall in the October 1994 CPA board examinations in the Philippines. He also completed the strategic business economics programme (SBEP) at the University of Asia and the Pacific, School of Economics in the Philippines. Richard is a member of the Philippine Institute of Certified Public Accountant (PICPA), Association of CPAs in Public Practice (ACPAPP) and the Tax Management Association of the Philippines (TMAP).

Richard Lapres

Deloitte Philippines

19th Floor Net Lima Plaza

5th Ave. corner 26th St.

Bonifacio Global City, 1634 Taguig

Philippines

Tel: +63 (2) 581 9044

Fax: +63 (2) 869 3676

Email: rlapres@deloitte.com

Website: www.deloitte.com/ph

Richard Lapres, Deloitte Philippines, is a tax partner with 20 years of professional experience in audit, tax, and corporate services.

Richard leads tax due diligence reviews for mergers and acquisitions and advises on the Philippines tax consequences of acquisition structures. He handles tax compliance reviews for audit and non-audit clients. He also advises clients on tax planning and restructuring post-merger and acquisition. He represents clients with the tax authorities in contesting tax assessments and claiming tax refunds. He also advises and supervises registration and entities investing in the Philippines with the Philippine Securities and Exchange Commission (SEC), Bureau of Internal Revenue (BIR) and those entities availing of tax and fiscal incentives with the Philippine Economic Zone Authority (PEZA), Board of Investments (BOI), and other government agencies. He also heads the indirect tax and customs practice of Deloitte in the Philippines.

Richard earned a Bachelor of Science degree in accountancy from the University of St La-Salle, Philippines, and was placed 16th overall in the October 1994 CPA board examinations in the Philippines. He also completed the strategic business economics programme (SBEP) at the University of Asia and the Pacific, School of Economics in the Philippines.

Richard is a member of the Philippine Institute of Certified Public Accountant (PICPA), Association of CPAs in Public Practice (ACPAPP) and the Tax Management Association of the Philippines (TMAP).

Carlo L Navarro
	Deloitte Philippines 19th Floor, Net Lima Plaza 5th Avenue corner 26th Street Bonifacio Global City Taguig, 1634 Philippines Tel: +63 (2) 581 9035, +63 917 118 1171 Email: canavarro@deloitte.com Website: www.deloitte.com/ph Carlo L Navarro, Deloitte Philippines, is the Deloitte Southeast Asia (SEA) transfer pricing leader. Carlo leads the pioneering Deloitte SEA transfer pricing centre based in Manila, Philippines. The SEA TP centre is the first of its kind in SEA, which serves regional clients and the different Deloitte transfer pricing practices in the region. Previously, Carlo led the transfer pricing and international tax practices of a Big 4 firm and brings more than 20 years of experience in transfer pricing, international corporate restructuring and advisory, cross-border taxation, and tax-effective supply chain transformations. He has assisted multinational clients in various phases of transfer pricing engagements from business strategy, documentation and audit defence, to negotiating advance pricing agreements (APAs) and mutual agreement procedures (MAPs). He has an excellent reputation in handling transfer pricing audits and bilateral negotiations. Carlo has been consistently voted as a leading TP adviser in Euromoney's Transfer Pricing Expert Guide. Before beginning a new chapter of his career in Manila, Carlo was also recognised as one of the tax controversy leaders in Indonesia by International Tax Review in 2014 and 2015. He is recognised by World Tax (2013), an ITR publication, for his market leading transfer pricing specialisation. Under Carlo's leadership, Deloitte Indonesia was cited as a leading transfer pricing firm in Indonesia by ITR's World Transfer Pricing guide from 2013 to 2016. ITR also recognised Deloitte Indonesia's TP practice as the Indonesia Transfer Pricing Firm of the Year 2016 in its Asia Tax Awards. As a recognised subject matter specialist, Carlo has published various articles in international tax journals, covering issues on permanent establishments, taxation and transfer pricing aspects of business restructuring, and the latest developments in the area of transfer pricing in SEA. Carlo completed his postgraduate studies at Harvard Law School, Harvard University, Cambridge, Massachusetts, US and his law and political science degrees (with honours) from the University of the Philippines.

Carlo L Navarro

Deloitte Philippines

19th Floor, Net Lima Plaza

5th Avenue corner 26th Street

Bonifacio Global City

Taguig, 1634

Philippines

Tel: +63 (2) 581 9035, +63 917 118 1171

Email: canavarro@deloitte.com

Website: www.deloitte.com/ph

Carlo L Navarro, Deloitte Philippines, is the Deloitte Southeast Asia (SEA) transfer pricing leader. Carlo leads the pioneering Deloitte SEA transfer pricing centre based in Manila, Philippines. The SEA TP centre is the first of its kind in SEA, which serves regional clients and the different Deloitte transfer pricing practices in the region.

Previously, Carlo led the transfer pricing and international tax practices of a Big 4 firm and brings more than 20 years of experience in transfer pricing, international corporate restructuring and advisory, cross-border taxation, and tax-effective supply chain transformations. He has assisted multinational clients in various phases of transfer pricing engagements from business strategy, documentation and audit defence, to negotiating advance pricing agreements (APAs) and mutual agreement procedures (MAPs). He has an excellent reputation in handling transfer pricing audits and bilateral negotiations.

Carlo has been consistently voted as a leading TP adviser in Euromoney's Transfer Pricing Expert Guide. Before beginning a new chapter of his career in Manila, Carlo was also recognised as one of the tax controversy leaders in Indonesia by International Tax Review in 2014 and 2015. He is recognised by World Tax (2013), an ITR publication, for his market leading transfer pricing specialisation. Under Carlo's leadership, Deloitte Indonesia was cited as a leading transfer pricing firm in Indonesia by ITR's World Transfer Pricing guide from 2013 to 2016. ITR also recognised Deloitte Indonesia's TP practice as the Indonesia Transfer Pricing Firm of the Year 2016 in its Asia Tax Awards.

As a recognised subject matter specialist, Carlo has published various articles in international tax journals, covering issues on permanent establishments, taxation and transfer pricing aspects of business restructuring, and the latest developments in the area of transfer pricing in SEA.

Carlo completed his postgraduate studies at Harvard Law School, Harvard University, Cambridge, Massachusetts, US and his law and political science degrees (with honours) from the University of the Philippines.