Singapore

June 27, 2017

Bob Fletcher
	Deloitte Singapore 6 Shenton Way Tower Two #33-00 Singapore 068809 Singapore Tel: +65 6216 3338 Email: bobfletcher@deloitte.com Website: www.deloitte.com/sg Bob Fletcher, Deloitte Singapore, is the leader of the Southeast Asia customs and global trade team based in Singapore. With more than 25 years' experience in customs and trade consultancy, Bob is one of Deloitte Singapore's foremost specialists in this area, with extensive experience in advising many of the world's major US, European, and Asian multinational clients on inter-Asia and intra-Asia trading strategies. Bob has assisted multinational corporations across all sectors in structuring their contractual and supply chain arrangements to be customs duty and VAT efficient. The support he provides includes tariff classification, free trade agreements advisory, customs valuation, duty relief and cash flow methodologies, trade facilitation, strategic export controls and non-tariff barriers. Bob has extensive experience working with senior management of customs authorities, trade and business federations in Southeast Asia and the ASEAN Secretariat. Bob is a frequent speaker on customs and trade topics, and has provided technical and interpretive guidance to a number of customs authorities in the Asia Pacific region.

Bob Fletcher

Deloitte Singapore

6 Shenton Way

Tower Two #33-00

Singapore 068809

Singapore

Tel: +65 6216 3338

Email: bobfletcher@deloitte.com

Website: www.deloitte.com/sg

Bob Fletcher, Deloitte Singapore, is the leader of the Southeast Asia customs and global trade team based in Singapore. With more than 25 years' experience in customs and trade consultancy, Bob is one of Deloitte Singapore's foremost specialists in this area, with extensive experience in advising many of the world's major US, European, and Asian multinational clients on inter-Asia and intra-Asia trading strategies.

Bob has assisted multinational corporations across all sectors in structuring their contractual and supply chain arrangements to be customs duty and VAT efficient. The support he provides includes tariff classification, free trade agreements advisory, customs valuation, duty relief and cash flow methodologies, trade facilitation, strategic export controls and non-tariff barriers.

Bob has extensive experience working with senior management of customs authorities, trade and business federations in Southeast Asia and the ASEAN Secretariat.

Bob is a frequent speaker on customs and trade topics, and has provided technical and interpretive guidance to a number of customs authorities in the Asia Pacific region.

Koh Soo How
	PwC Singapore 8 Cross Street #17-00 PWC Building Singapore 048424 Tel: +65 6236 3600 Fax: +65 6236 3715 Email: soo.how.koh@sg.pwc.com Website: www.pwc.com/sg Koh Soo How is a tax partner with PwC Singapore, where he specialises in GST and leads the PwC indirect taxes network in Asia Pacific. Known for his pragmatic approach and sound advice and solutions, Soo How has been named in the Indirect Tax Leaders guide every year since 2011. He has also been recently re-appointed by the Minister of Finance for a second term as a member of the GST Board of Review, an administrative tribunal established to adjudicate disputes between taxable persons and the Comptroller of GST. At PwC, Soo How has wide GST advisory experience in the areas of business restructuring, supply chain transformation, cross-border transactions, process improvement and risk governance reviews as well as dispute resolution matters arising from audits conducted by the Inland Revenue Authority of Singapore (IRAS). He has also been involved in a number of client projects on the implementation of GST in Malaysia which took effect on April 1 2015. Soo How started his career in GST as a member of the IRAS team responsible for the implementation of the GST system in 1994. He was an Assistant Comptroller of GST with the primary responsibility of setting up the GST audit function and developing policy as well as operational rules for the GST treatment of specialised issues and transactions such as the export of goods, tourist refunds and record-keeping requirements. His policy and implementation experience has led him to be involved in discussions with overseas policy makers on their proposed indirect tax reforms. Soo How is the editor of the quarterly PwC InTouch newsletter on VAT/GST developments in Asia Pacific and the PwC publication A Guide to VAT/GST in Asia Pacific. Since 2008, he has been the sole lecturer/facilitator for the GST module in the advanced tax programme set by the Tax Academy of Singapore, and is a lead examiner for the advanced GST course. He spent a period as consultant editor to the Singapore GST Guide Manual and editorial adviser to the Singapore e-Tax and Accounting Briefing newsletter published by CCH Asia Pte Ltd. He is a regular panellist and speaker on indirect tax matters and has contributed widely to media and international publications. His credentials led to him to be engaged as chief editor for the 2015 Lexis Nexis publication Goods and Services Tax – Law & Practice (2nd edition), which is an authoritative guide on GST law and practice that is widely used by tax professionals in Singapore.

Koh Soo How

PwC Singapore

8 Cross Street #17-00

PWC Building

Singapore 048424

Tel: +65 6236 3600

Fax: +65 6236 3715

Email: soo.how.koh@sg.pwc.com

Website: www.pwc.com/sg

Koh Soo How is a tax partner with PwC Singapore, where he specialises in GST and leads the PwC indirect taxes network in Asia Pacific. Known for his pragmatic approach and sound advice and solutions, Soo How has been named in the Indirect Tax Leaders guide every year since 2011. He has also been recently re-appointed by the Minister of Finance for a second term as a member of the GST Board of Review, an administrative tribunal established to adjudicate disputes between taxable persons and the Comptroller of GST.

At PwC, Soo How has wide GST advisory experience in the areas of business restructuring, supply chain transformation, cross-border transactions, process improvement and risk governance reviews as well as dispute resolution matters arising from audits conducted by the Inland Revenue Authority of Singapore (IRAS). He has also been involved in a number of client projects on the implementation of GST in Malaysia which took effect on April 1 2015.

Soo How started his career in GST as a member of the IRAS team responsible for the implementation of the GST system in 1994. He was an Assistant Comptroller of GST with the primary responsibility of setting up the GST audit function and developing policy as well as operational rules for the GST treatment of specialised issues and transactions such as the export of goods, tourist refunds and record-keeping requirements. His policy and implementation experience has led him to be involved in discussions with overseas policy makers on their proposed indirect tax reforms.

Soo How is the editor of the quarterly PwC InTouch newsletter on VAT/GST developments in Asia Pacific and the PwC publication A Guide to VAT/GST in Asia Pacific. Since 2008, he has been the sole lecturer/facilitator for the GST module in the advanced tax programme set by the Tax Academy of Singapore, and is a lead examiner for the advanced GST course.

He spent a period as consultant editor to the Singapore GST Guide Manual and editorial adviser to the Singapore e-Tax and Accounting Briefing newsletter published by CCH Asia Pte Ltd. He is a regular panellist and speaker on indirect tax matters and has contributed widely to media and international publications. His credentials led to him to be engaged as chief editor for the 2015 Lexis Nexis publication Goods and Services Tax – Law & Practice (2nd edition), which is an authoritative guide on GST law and practice that is widely used by tax professionals in Singapore.

Danny Koh
	Deloitte Singapore 6 Shenton Way OUE Downtown 2 #33-00 Singapore 068809 Tel: +65 6216 3386 Fax: +65 6538 6166 Email: dakoh@deloitte.com Website: www.deloitte.com Danny Koh, Deloitte Singapore, is a GST partner and has more than 14 years of Singapore GST experience in serving local and multinational enterprises in industries such as property development, financial services, manufacturing, consumer products, oil and gas, telecommunication and air transportation. Danny has extensive experience in assisting his clients perform GST-assisted compliance assurance programme reviews, GST-assisted self-help kit reviews, GST due diligence and more. Danny has also represented many of his clients in seeking favourable GST rulings in respect of industry-specific issues. Danny conducts regular GST workshops, seminars and breakfast talks, as well as customised in-house training sessions for his clients. He is also a regular speaker on GST topics at the Singapore Tax Academy. Danny has a bachelor's degree in accountancy from the Nanyang Technological University of Singapore and is an accredited tax adviser (GST) with the Singapore Institute of Accredited Tax Professionals.

Danny Koh

Deloitte Singapore

6 Shenton Way OUE Downtown 2 #33-00

Singapore 068809

Tel: +65 6216 3386

Fax: +65 6538 6166

Email: dakoh@deloitte.com

Website: www.deloitte.com

Danny Koh, Deloitte Singapore, is a GST partner and has more than 14 years of Singapore GST experience in serving local and multinational enterprises in industries such as property development, financial services, manufacturing, consumer products, oil and gas, telecommunication and air transportation.

Danny has extensive experience in assisting his clients perform GST-assisted compliance assurance programme reviews, GST-assisted self-help kit reviews, GST due diligence and more. Danny has also represented many of his clients in seeking favourable GST rulings in respect of industry-specific issues.

Danny conducts regular GST workshops, seminars and breakfast talks, as well as customised in-house training sessions for his clients. He is also a regular speaker on GST topics at the Singapore Tax Academy.

Danny has a bachelor's degree in accountancy from the Nanyang Technological University of Singapore and is an accredited tax adviser (GST) with the Singapore Institute of Accredited Tax Professionals.

Richard Mackender
	Deloitte Singapore 6 Shenton Way OUE Downtown 2 #33-00 Singapore 068809 Tel: +65 6216 3270 Fax: +65 6538 6166 Email: rimackender@deloitte.com Website: www.deloitte.com Richard Mackender, Deloitte Singapore, leads the goods and services tax (GST) team in Deloitte Singapore and co-leads the South East Asia service line. He has more than 19 years of experience in this area. He began his career with Deloitte UK's London VAT team in 1997 and moved in 2003 to Singapore. Richard's primary focus is in advising on the indirect tax aspects of a business's activities, not only from a Singapore perspective, but also with regard to the wider Asia Pacific issues that arise. He covers a range of industries, with a focus on life sciences, energy and financial services. Richard also has a role in Deloitte's Global Tax Centre Asia, where he is the indirect tax process lead, concentrating on regional compliance for very large clients, and making use of offshore centres and Deloitte technology and tools. Richard holds a law degree from the University of Wales (UK) and subsequently trained as a Barrister. He was called to the Bar in October 1997 and is a member of Gray's Inn. He is also an accredited tax adviser (GST) with the Singapore Institute of Accredited Tax Professionals (SIATP). He is a contributing author for CCH's Singapore Goods and Services Tax Guide, and has co-authored a number of other indirect tax books in Singapore and Asia Pacific.

Richard Mackender

Deloitte Singapore

6 Shenton Way

OUE Downtown 2 #33-00

Singapore 068809

Tel: +65 6216 3270

Fax: +65 6538 6166

Email: rimackender@deloitte.com

Website: www.deloitte.com

Richard Mackender, Deloitte Singapore, leads the goods and services tax (GST) team in Deloitte Singapore and co-leads the South East Asia service line. He has more than 19 years of experience in this area. He began his career with Deloitte UK's London VAT team in 1997 and moved in 2003 to Singapore.

Richard's primary focus is in advising on the indirect tax aspects of a business's activities, not only from a Singapore perspective, but also with regard to the wider Asia Pacific issues that arise. He covers a range of industries, with a focus on life sciences, energy and financial services. Richard also has a role in Deloitte's Global Tax Centre Asia, where he is the indirect tax process lead, concentrating on regional compliance for very large clients, and making use of offshore centres and Deloitte technology and tools.

Richard holds a law degree from the University of Wales (UK) and subsequently trained as a Barrister. He was called to the Bar in October 1997 and is a member of Gray's Inn. He is also an accredited tax adviser (GST) with the Singapore Institute of Accredited Tax Professionals (SIATP). He is a contributing author for CCH's Singapore Goods and Services Tax Guide, and has co-authored a number of other indirect tax books in Singapore and Asia Pacific.

Robert Tsang
	Deloitte Singapore 6 Shenton Way OUE Downtown 2, #33-00 Singapore 068809 Tel: +65 6530 5523 Fax: +65 6538 6166 Email: robtsang@deloitte.com Website: www.deloitte.com Robert Tsang, Deloitte Singapore, heads Deloitte's Southeast Asia indirect tax team and consumer and industrial products tax practice. He previously ran the Andersen UK indirect tax controversy practice (representing clients in VAT and duty tribunals, and on UK court appeals and cases to the European Court of Justice), then the Andersen and Deloitte US international VAT teams, and has spent the last eight years in Asia Pacific as Deloitte's regional indirect tax leader. Robert has more than 25 years' experience of serving local, regional and global clients in relation to the indirect tax aspects of businesses around the world, and draws specifically on work he has done in Asia (particularly in Southeast Asia and India), in China (including Hong Kong), in the US and Canada and in the European Union, from a base in the UK. On Malaysian GST, he has not only worked with businesses, but also advised the Ministry of Finance, the Tax Review Panel and the Royal Malaysia Customs Department on the shape and structure of the new rules. He is a UK barrister at Gray's Inn chambers, a UK chartered accountant, a UK chartered tax adviser, a member of the Singapore Institute of Chartered Accountants and a Singapore Institute of Accredited Tax Professional-accredited tax adviser. Robert currently sits, too, as a member of the Singapore GST Board of Review, hearing GST appeal cases.

Robert Tsang

Deloitte Singapore

6 Shenton Way

OUE Downtown 2, #33-00

Singapore 068809

Tel: +65 6530 5523

Fax: +65 6538 6166

Email: robtsang@deloitte.com

Website: www.deloitte.com

Robert Tsang, Deloitte Singapore, heads Deloitte's Southeast Asia indirect tax team and consumer and industrial products tax practice. He previously ran the Andersen UK indirect tax controversy practice (representing clients in VAT and duty tribunals, and on UK court appeals and cases to the European Court of Justice), then the Andersen and Deloitte US international VAT teams, and has spent the last eight years in Asia Pacific as Deloitte's regional indirect tax leader.

Robert has more than 25 years' experience of serving local, regional and global clients in relation to the indirect tax aspects of businesses around the world, and draws specifically on work he has done in Asia (particularly in Southeast Asia and India), in China (including Hong Kong), in the US and Canada and in the European Union, from a base in the UK.

On Malaysian GST, he has not only worked with businesses, but also advised the Ministry of Finance, the Tax Review Panel and the Royal Malaysia Customs Department on the shape and structure of the new rules.

He is a UK barrister at Gray's Inn chambers, a UK chartered accountant, a UK chartered tax adviser, a member of the Singapore Institute of Chartered Accountants and a Singapore Institute of Accredited Tax Professional-accredited tax adviser. Robert currently sits, too, as a member of the Singapore GST Board of Review, hearing GST appeal cases.

Wong Meng Yew
	Deloitte Singapore 6 Shenton Way OUE Downtown 2, #33-00 Singapore 068809 Tel: +65 6800 3924 Fax: +65 6538 6166 Email: mewong@deloitte.com Website: www.deloitte.com/sg Wong Meng Yew, Deloitte Singapore, is the leader of the Southeast Asia customs and global trade team, based in Singapore. His focus areas are international trade and commerce, customs compliance, export controls, sanctions, WTO, trade remedies and indirect tax. Before moving to Deloitte Singapore he was a partner at a multinational law firm, having led the international trade and customs team there. Previously, he was a civil and commercial litigator and had spent time working in the Hong Kong office of Baker & McKenzie. On the customs and trade front, Meng Yew regularly advises clients on tariff classification and valuation issues, rules of origin under various ASEAN-based FTAs, bonded zones and special duty deferral schemes and import and export controls, particularly on specialised products (hazardous goods, pharmaceutical and medical devices, food and agriculture products). He also provides advice on general supply-chain matters such as on business formats (wholesale/retail trade, direct selling, franchising, e-commerce), market access rules and requirements, as well as after-sales issues such as product recalls and equipment disposal obligations. His advice on supply chains is holistic as it takes into account supply-chain optimisation from a tax and customs perspective, enabling clients to benefit from the various FTAs available in Southeast Asia. Meng Yew has been at the forefront of developments and initiatives under the ASEAN Economic Community and the Trans-Pacific Partnership Agreement (TPP), having counselled various clients on key changes and benefits under the TPP from the perspective of market access of goods and services, in-country reforms and government procurement, to dealing with state-owned enterprises and competition policies. On the disputes front, Meng Yew has represented clients in various anti-dumping duty investigations where he has successfully argued against the imposition of anti-dumping duties across various industries. He represents clients before relevant tax and customs authorities and also counsels clients seeking to initiate proceedings under bilateral investment treaties and against member countries at the WTO level. Meng Yew holds a law degree from the University of Nottingham in the UK and is admitted to practice as an advocate and solicitor of the High Court of Malaya. He is a regular speaker at seminars and conferences, having participated in conferences hosted by the International Bar Association, Japan Tax Association and the Korean International Trade Association. He also speaks at events organised by the US-ASEAN Business Council and the Korean Chambers of Commerce, and contributes to publications both domestically and abroad. His representative client industries include the agriculture sector, manufacturing (food, pharmaceuticals, electric and electronics, automotive, oil & gas, tobacco, steel, consumer products), and service industries (information technology, e-commerce, duty-free and logistics).

Wong Meng Yew

Deloitte Singapore

6 Shenton Way

OUE Downtown 2, #33-00

Singapore 068809

Tel: +65 6800 3924

Fax: +65 6538 6166

Email: mewong@deloitte.com

Website: www.deloitte.com/sg

Wong Meng Yew, Deloitte Singapore, is the leader of the Southeast Asia customs and global trade team, based in Singapore. His focus areas are international trade and commerce, customs compliance, export controls, sanctions, WTO, trade remedies and indirect tax. Before moving to Deloitte Singapore he was a partner at a multinational law firm, having led the international trade and customs team there. Previously, he was a civil and commercial litigator and had spent time working in the Hong Kong office of Baker & McKenzie.

On the customs and trade front, Meng Yew regularly advises clients on tariff classification and valuation issues, rules of origin under various ASEAN-based FTAs, bonded zones and special duty deferral schemes and import and export controls, particularly on specialised products (hazardous goods, pharmaceutical and medical devices, food and agriculture products). He also provides advice on general supply-chain matters such as on business formats (wholesale/retail trade, direct selling, franchising, e-commerce), market access rules and requirements, as well as after-sales issues such as product recalls and equipment disposal obligations. His advice on supply chains is holistic as it takes into account supply-chain optimisation from a tax and customs perspective, enabling clients to benefit from the various FTAs available in Southeast Asia.

Meng Yew has been at the forefront of developments and initiatives under the ASEAN Economic Community and the Trans-Pacific Partnership Agreement (TPP), having counselled various clients on key changes and benefits under the TPP from the perspective of market access of goods and services, in-country reforms and government procurement, to dealing with state-owned enterprises and competition policies.

On the disputes front, Meng Yew has represented clients in various anti-dumping duty investigations where he has successfully argued against the imposition of anti-dumping duties across various industries. He represents clients before relevant tax and customs authorities and also counsels clients seeking to initiate proceedings under bilateral investment treaties and against member countries at the WTO level.

Meng Yew holds a law degree from the University of Nottingham in the UK and is admitted to practice as an advocate and solicitor of the High Court of Malaya. He is a regular speaker at seminars and conferences, having participated in conferences hosted by the International Bar Association, Japan Tax Association and the Korean International Trade Association. He also speaks at events organised by the US-ASEAN Business Council and the Korean Chambers of Commerce, and contributes to publications both domestically and abroad.

His representative client industries include the agriculture sector, manufacturing (food, pharmaceuticals, electric and electronics, automotive, oil & gas, tobacco, steel, consumer products), and service industries (information technology, e-commerce, duty-free and logistics).