China

PwC China

26/F Office Tower ABeijing Fortune Plaza

7 Dongsanhuan Zhong RoadChaoyang District|

Beijing 100020

PRC

Tel: +86 10 6533 3018

Fax: +86 10 6533 8800

Email: xiaoying.chen@cn.pwc.com

Website: www.pwc.com/taxcontroversy

Xiaoying Chen is the north regional leader of tax controversy services (TCS) at the Beijing office of PwC China. She is a certified tax agent of the PRC. She has been providing tax controversy services related to complicated tax disputes since joining PwC China in 2001. She leads a TCS team comprising of many experienced former tax officials and senior tax managers.

Before joining PwC China, Xiaoying worked in the State Administration of Taxation (SAT) for 16 years since 1985. During this period, she participated in the research, drafting and amendments of a series of important tax legislation proposals, and accumulated tremendous experience in tax collection management. She is an expert in the legislative thinking, detailed regulations and historical development of China's tax laws and regulations and is familiar with tax administration, tax audit's methodology and procedures.

After joining PwC China, Xiaoying has actively continued her research and advisory role on tax laws and regulations with the Ministry of Finance (MoF) and the SAT. She provides important advice to the MoF and the SAT on some vital tax regulations on M&A, and proactively drives the issuance of some regulations relating to international taxation.

Xiaoying is one of the few top level tax experts, even in PwC China, with the experience from both the SAT and top level international accounting firms. She accumulated extensive experience in M&A tax disputes and the related implementation. She assisted a client in getting the first special tax treatment in a M&A deal in China, and assisted various foreign institutions/funds in negotiating various tax related matters with all levels of tax authorities for exit deals from China. Xiaoying also assisted the first REITs issued in China to negotiate its tax treatments with all levels of tax authorities, and set an excellent example for all later REITs' tax-related structures issued in China. In addition, Xiaoying acted as a tax adviser for Beijing-Zhangjiakou, applying for the 2022 Winter Olympic Games. She assisted the related taxpayers to solve tax issues related to the transformation from business tax to value-added tax (B2V), and related disputes upon China implementing the B2V reform nationwide. She is the tax adviser of many state-owned enterprises and domestic private enterprises. She helped a lot of famous domestic private enterprises in getting listed in overseas capital markets, offshore M&A, and privatisation delisting

PwC China

5/F, 3 Corporate Avenue168 Hu Bin RoadHuangpu District

Shanghai, 200021

PRC

Tel: +86 (21) 2323 2580

Fax: +86 (21) 2323 8800

Email: spencer.chong@cn.pwc.com

Website: www.pwc.com/taxcontroversy

Spencer Chong is a tax partner of PwC China and is the tax markets leader of PwC Hong Kong and China. Spencer is also the founder and leader of the transfer pricing services practice for greater China. Under Spencer's leadership, PwC China/ Hong Kong was awarded the 'China Transfer Pricing Firm of the Year' award in 2006 and 'Hong Kong Transfer Pricing Firm of the Year' in 2009 by International Tax Review. Before joining the firm, Spencer worked at the Hong Kong Inland Revenue Department. He has more than 25 years of experience in tax and transfer pricing consulting.

Spencer has been involved in numerous tax and transfer pricing projects. He is experienced in assisting investors in formulating structuring defence and negotiation strategies and fronting such negotiations in difficult tax audit defence cases. He provides value-added advice in global/regional structuring studies aimed at achieving companies' business and profit alignment goals.

Spencer is a regular speaker on Chinese tax and transfer pricing issues and trends for professional conferences and contributes frequently to professional publications on the subject.

Spencer manages the firm's 'high potential cities' initiative, as well as managing the legal practice. On top of his involvement in securing the first five advance pricing agreements (APAs) negotiated in China, Spencer assisted a prominent South Korean multinational group in securing the first bilateral APA between South Korea and China, assisted a Danish multinational group in securing the first bilateral APA between China and Europe, and was also involved in the first bilateral APA between China and Singapore.

PwC China

26/F Office Tower ABeijing Fortune Plaza

7 Dongsanhuan Zhong Road, Chaoyang District

Beijing, 100020

PRC

Tel: +86 10 6533 3336

Fax: +86 10 6533 8800

Email: frank.l.feng@cn.pwc.com

Website: www.pwc.com/taxcontroversy

Frank Feng is a tax director of PwC China, Beijing Office.

Before joining PwC China, Frank worked in the State Administration of Taxation (SAT) for more than 17 years. His final position in the SAT was director of the Tax Treaty Division within the International Taxation Department. For more than 12 years, he was engaged in bilateral tax treaty negotiations, drafting circulars to interpret tax treaty provisions for the purpose of application, handling cases of treaty application or double taxation through the mutual agreement procedure (MAP), and regularly participating in the OECD meetings of Working Party 1 on tax conventions and related issues. Frank is very knowledgeable with international taxation policies and administration.

Being the original author of the Chinese MAP application, acceptance and examination procedures, Frank has deep insights on how to solve cross-border tax controversies through MAP. Frank has first-hand experiences in handling and settling MAP cases, which were not commonly used until recently, as more and more cross-border tax disputes have arisen, involving significant tax amounts. Through his prior exposures, he established and is maintaining a good network with the Competent Authority officials of other jurisdictions, which puts him in an advantageous position in dealing with MAP cases.

Frank has handled or helped to handle cases in relation to permanent establishment constitution, attribution of profits, royalties, capital gains, international traffic, non-discrimination, dual residency, beneficial ownership, general anti-avoidance rules, among others.

PwC China

5/F, 3 Corporate Avenue168 Hu Bin RoadHuangpu District

Shanghai, 200021

PRC

Tel: +86 21 2323 3824

Fax: +86 21 2323 8800

Email: liang.gong@cn.pwc.com

Website: www.pwc.com/taxcontroversy

Liang Gong is a tax controversy partner in PwC China, Shanghai office, and leads the tax controversy practice in the central region of PwC China. He has over nine years' experience in providing China tax and business advisory services for multinational enterprises and domestic companies.

Before joining PwC China, Liang had seven years of working experience in Qingdao State Tax Bureau and gained first-hand experience in VAT refund, tax audit and tax administration issues. During that time, Liang was often called up by the State Administration of Taxation (SAT) to join the taskforce of many nationwide tax audits. Further, Liang shared his experience and viewpoints via articles in several national and provincial journals.

Liang has been dedicated to providing China tax and business advisory services for his clients, and he is experienced in tax controversy services. His major industrial focuses include manufacturing, FMCG, and real estate, among others. Over the years, Liang has achieved various successful outcomes for his clients on tax controversy cases in a wide range of corporate restructuring, VAT, business tax, export VAT refund, treaty benefits, tax audit defence and tax appeal cases.

Liang's capacity covers China tax and structure planning, tax negotiation, China indirect tax, tax internal control, foreign contractor advice, tax audit/ investigation support, as well as others.

Liang has an MBA from the University of Oxford, as well as a master's degree in economics from Renmin University. Liang obtained his bachelors degree in economics with a major in taxation from Xiamen University. He also holds a CTA qualification.

Deloitte China

8/F Office Tower W2

The Towers, Oriental Plaza

1 East Chang An Avenue

Beijing, 100738

China

Tel: +86 10 85207666

Email: lhe@deloitte.com.cn

Website: www.deloitte.com.cn

Lian-Tang He, Deloitte China, is the co-leader of the transfer pricing team and a core tax controversy team member.

Lian-Tang worked with the State Administration of Taxation for more than 28 years and served as chief of the Anti-tax Avoidance Division, International Tax Section, as well as chief of the Third Office of Large Enterprise Taxation, Administration Section (Management of Tax Risks of Large Enterprises). He was the main architect of Chinese transfer pricing regulations. He has practised in taxation relative to the oil and gas industry since 1984, and is an international tax and tax management specialist in this area.

Lian-Tang has substantial experience serving multinational clients in negotiation of APAs and other rulings, formulation of internal transfer pricing policy, audit defense and tax planning.

Deloitte China

30/F Bund Center

222 Yan An Road East

Shanghai, 200002

China

Tel: +86 21 6141 1465

Fax: +86 21 6335 0003

Email: jnjiang@deloitte.com.cn

Website: www.deloitte.cn

Mike Jiang, Deloitte China, is a tax partner based in Shanghai.

Between 1997 and 2008, Mike was with the foreign taxation branch of Shanghai State Tax Bureau and gleaned a broad range of first-hand experiences through a profound portfolio of cases. Mike has held positions in various departments of the branch, including the tax policy, tax administration, and tax audit departments. During this period, his responsibilities included taxation management, tax inspection and explanation of tax policies regarding foreign invested enterprises. Mike's proven record with the tax authorities has further been endorsed by his five-year plus leadership role during his 11-year tenure with the bureau.

Since joining Deloitte China, Mike has been dedicated to providing China tax and business advisory services to his clients, particularly in rendering tax controversy services given his seasoned background. His major industrial focus includes manufacturing and real estate.

Over the years, Mike has achieved various successful outcomes for his clients in tax controversy cases involving a wide range of issues, such as: tax audit support, enterprise income tax (EIT), overseas remittance, permanent establishment, beneficial ownership, VAT exemption, and many more.

Since 2002, Mike has become a frequent and sought-after speaker at various tax policy seminars hosted by renowned organisers, such as the Shanghai Institute of Certified Accountants, Shanghai Foreign Invested Enterprises Committee and many accounting firms. Meanwhile, Mike has also published articles in various magazines such as Shanghai Finance and Taxation, and contributed to tax policy research in Shanghai along the way.

Mike is a certified public accountant (CPA) and a certified tax agent (CTA) in China.

PwC China

18/F, PwC Center10 Zhujiang Xi Road

Pearl River New CityTianhe District

Guangzhou, 510623

PRC

Tel: +86 20 3819 2189

Fax: +86 20 3819 2100

Email: daisy.kang@cn.pwc.com

Website: www.pwc.com/taxcontroversy

Daisy Kang is a tax director of PwC China, Guangzhou Office. She is specialised in providing solutions to clients' tax controversial issues, including tax investigations, tax disputes, tax rulings, applications for favourable tax treatments, etc.

Prior to joining PwC China, she was a tax official of the tax assessment branch of the Xiamen State Tax Bureau.

Daisy's portfolio includes giant multinational groups and big name SOE clients engaging in the industries of energy and utilities, manufacturing, media, automobile, logistics, real estate and fast consumption products. She helped these clients in formulating strategies to defend their tax positions which cover a wide spectrum, both income tax, withholding tax, VAT, business tax, real estate tax and transfer pricing matters. She also helped the clients to obtain favourable advanced tax rulings from tax authorities, including tax preferential treatments for the envisaged restructuring, etc.

Throughout the years at the Guangzhou office of PwC China, Daisy has participated in various technical training and workshops conducted by the tax bureaux across China and maintained close contact with the tax officials in major cities in Southern China. Daisy also established good relationships with relevant authorities at the state level, including the State Administration of Taxation (SAT) and the Ministry of Commerce.

Long An Law Firm

Zhong Jin Plaza

Shanghai, 200030

China

Tel: +86 13501846129

Office: +86 021 60857666

Fax: +86 021 60857655

Email: ykun406@longanlaw.com

Website: www.longanlaw.com

Based in Shanghai, Yang Kun is a senior partner and director at Long An law firm since 2007.

Yang specialises in the settlement of tax controversy and also focuses on tax law, business law, corporation law, securities law, finance law, real estate law, asset securitisation, among others. He provides legal services in many aspects like corporate counselling, law business for enterprises, legal affairs on real estate and other civil and economic affairs. Yang is the legal adviser for many Chinese listed companies. He also excels in the operational practice of project financing, industrial investment and financing, and credit financing.

Yang obtained his BA in law from Dongbei University of Finance and Economics in 1992 and his LLM from East China University of Political Science and Law in 1998. In 2005, he received his PhD from the economics department of Tongji University.

Before joining Long An, Yang worked on credit management at Shanghai Pudong Development Bank for three years. He was also the vice director of Shanghai Hua Yi law firm and the senior partner of Shanghai Jin Mao law firm.

With nearly two decades of law practice experience, Yang has had numerous articles published in various publications.

Deloitte China

Unit 7, 20F Bund Center

222 Yan An Road East

Shanghai

China

Tel: +86 21 6141 1308

Fax: +86 21 6141 0003

Email: eunicekuo@deloitte.com.cn

Website: www.deloitte.cn

Eunice Kuo, Deloitte China, is a tax partner and the national leader for China/Hong Kong cross-border tax services, in charge of transfer pricing, business model optimisation (BMO) and tax structuring services.

She has 29 years of experience providing cross-border tax services. Before joining Deloitte China in 2010, she was the tax practice leader and led the transfer pricing and international tax teams of Deloitte Taiwan.

Eunice has many years' experience providing transfer pricing services. She started Deloitte Taiwan's transfer pricing practice, where she helped clients by preparing transfer pricing reports, planning for cross-border transactions including those involving supply chain issues, performing transfer pricing due diligence for M&A projects, helping to mitigate transfer pricing risk, assisting in settling tax audit cases, helping with the conclusion of advance pricing agreements (APAs) and mutual agreement procedures (MAPs), and advising on tax issues arising from business restructures. Eunice has led MAP and APA projects, as well as significant tax dispute cases, and has successfully helped clients achieve satisfactory results.

Eunice is experienced in solving complex and difficult tax dispute cases for clients. She has helped clients through formal tax controversy processes and has also helped clients close tax disputes through negotiation and settlement.

Eunice is a Taiwanese certified public accountant (CPA) as well as a Chinese CPA. She has been named a leading transfer pricing adviser consecutively every year by Euromoney. She was also named one of the "Best of the Best" in global transfer pricing by International Tax Review in 2013-14.

Eunice is a frequent speaker at public seminars and trainings for the tax authorities. She has been active in associations in Shanghai and has spoken on behalf of enterprises. Eunice has also contributed articles on transfer pricing to International Tax Review and other publications.

Deloitte China

35/F One Pacific Place

88 Queensway

Hong Kong

Tel: +852 2238 7881

Fax: +852 2520 6205

Email: samxhli@deloitte.com.hk

Website: www.deloitte.cn

Sam Li, Deloitte China, has over 20 years of working experience in tax, including corporate tax and individual tax.

Before joining Deloitte China, he worked in the Tax Bureau, participating in the establishment and explanation of some central and local tax rules. Sam knows the tax rules and regulations on domestic and foreign ventured enterprises well. He has rich tax working experience in various industries and has supplied tax planning and tax consulting services to many foreign and domestic enterprises, as well as state-owned enterprises and large private real estate groups. He is experienced in tax rules, market entry and foreign exchange in China's real estate industry.

Sam is a certified taxation agent of China.

PwC China

18/F, PwC Center10 Zhujiang Xi Road

Pearl River New CityTianhe District

Guangzhou, 510623

PRC

Tel: +86 20 3819 2552

Fax: +86 20 3819 2100

Email: donald.lin@cn.pwc.com

Website: www.pwc.com/taxcontroversy

Donald Lin is a tax director of PwC China, Guangzhou office, specialising in tax controversy services. Before joining PwC China in early 2016, he gained rich experiences in providing tax services. Donald has over 10 years' experience with the Guangzhou Municipal State Tax Bureau and has worked in another international Big 4 firm for tax controversy services for another seven years.

Donald has rich knowledge in tax laws, policies, and tax administration. He also has extensive practical experiences in the tax controversy services field. He is familiar with China's commercial environment and norms. He has developed good working relationships with the Ministry of Finance, State Administration of Taxation and many other local tax authorities in various regions.

With years of practice, Donald has successfully assisted many multinational and domestic enterprises in different industries to solve their tax controversies with tax bureaus, covering various stages within tax administration cycle, namely tax assessment, tax audit, large enterprise tax audit, outward remittance tax related matters, and tax refunds, as well as applications for tax incentives and policy formulation.

Donald has an MBA and is a qualified CTA from the China Institute.

Deloitte China

Unit 7, 20/F Bund Center

222 Yan An Road East

Shanghai 200002

PRC

Tel: +86 2161411048

Email: mlin@deloitte.com.cn

Website: www.deloitte.cn

Martin Lin, Deloitte China, leads the tax controversy service,

which consists of more than 30 controversy specialists, former

tax officers and lawyers. Martin has extensive experience in international taxation and tax risk management, and has worked closely with central and local tax authorities on policy making and dispute resolution. The tax controversy team of Deloitte China has substantial experience dealing with defence of anti-avoidance inspections and negotiations, regular tax audits, administrative reviews, applications for rulings and other tax administrative confirmations.

Martin has worked with Deloitte Tax LLP (Deloitte US) and the Deloitte China tax practice for the past 25 years.

PwC China

26/F Office Tower ABeijing Fortune Plaza

7 Dongsanhuan Zhong RoadChaoyang District

Beijing, 100020

PRC

Tel: +86 10 6533 3103

Fax: +86 10 6533 8800

Email: long.ma@cn.pwc.com

Website: www.pwc.com/taxcontroversy

Long Ma is a tax partner within the tax controversy service practice based in PwC China, Beijing office.

Long has 15 years of experience in providing Chinese tax and business advisory service to multinationals and Chinese enterprises. His extensive experience from a variety of assignments has covered a broad spectrum of industries and client types. He started his professional tax career in 2000 and worked in the New York office of PwC US on a secondment during 2006-2008 and was admitted as a partner to the Beijing office of PwC China in July 2014.

Long has close working relationships with key departments of the Chinese State Administration of Taxation (SAT). His familiarity with SAT officials and in-charge officers at various provincial and municipal tax offices is effectively functioning as a communication channel between tax bureau and taxpayers. He has assisted in resolving tough tax controversy issues and represented clients in tax negotiations in different locations in China. His leverage of the connections and resources he has within the Chinese tax system is highly valued and appreciated by clients.

In recent years, Long has extensively provided tax service in various fields, including application for tax treaty benefits, mutual agreement procedures (MAP) involving both SAT and local level tax authorities, and defence against the application of the general anti-avoidance rule (GAAR) on cross-border transactions. He has engaged in various cases on tax audit defence, and his proven track record of success in defence has been well recognised by his clients. The experiences gained in these pursuits have proved a valuable resource for the tax controversy services team.

Long graduated from the law school of Peking University with double bachelor degrees in law and economics. He is a China certified tax agent.

PwC China

26/F Office Tower A

Beijing Fortune Plaza

7 Dongsanhuan Zhong Road

Chaoyang District

Beijing 100020

PRC

Tel: +86 (10) 6533 3028

Fax: +86 (10) 6533 8800

Email: matthew.mui@cn.pwc.com

Website: www.pwc.com/taxcontroversy

Matthew Mui is national leader of national tax policy services and tax controversy services for PwC China.

Matthew has nearly 30 years' experience in providing China tax and business advisory services to multinationals, Chinese domestic and Hong Kong enterprises covering a wide range of industries. He started his professional tax career in Hong Kong and in July 2000 he was admitted as partner to the Beijing office of PwC China.

In his capacity as national tax policy services partner, Matthew supports the practice nationally in respect of capturing the latest tax and business regulatory developments, exploring tax efficiency opportunities for clients and sharing professional experience with the practice members.

He has very close working relationships with all of the key departments of the Chinese State Administration of Taxation (SAT). He is often invited to provide advice on the formation of state tax policies.

Because of his familiarity with the key tax policymakers and the processes behind Chinese tax policy making, Matthew has the advantage of appreciating the motivations behind tax policies and the approach of implementing the tax policies, and is in a strong position to communicate taxpayer views to the SAT. Thus, Matthew's unique calibre has proved to be very helpful in preventing, managing, and resolving tax controversies between taxpayers and tax authorities in China.

Matthew is fluent in Putonghua, English and Cantonese. He is a fellow member of the Association of Chartered Certified Accountants and the Hong Kong Institute of Certified Public Accountants. He is often recognised as a top adviser for China tax controversies, including in International Tax Review's Tax Controversy Leaders guide.

Deloitte China

30/F, The Exchange North Tower No.1

189 Nanjing Road

Heping District

Tianjin 300051

PRC

Tel: +86 22 2320 6680

Email: jassu@deloitte.com.cn

Jason Su, Deloitte China, has gained 28 years of solid experience in providing multinational and local clients in Tianjin with China tax and business consulting services, which mainly includes tax planning, corporate restructuring and advice on business and tax issues related to day-to-day operations of foreign investment enterprises of various industries. Jason is a Tianjin Economic-Technological Development Area (TEDA) business consultant, lead partner of the YuJiaPu Financial District overall strategic service project, financial risk management and control programme partner of Tianjin Port Free Trade Zone Committee, and lead partner of Airbus negotiation, among other roles.

Before joining Deloitte China, Jason served the various tax bureaus in Tianjin for more than 12 years. His solid Chinese tax knowledge and experience enables him to provide quality and practical advice. He actively represents clients in discussions with tax authorities in connection with tax disputes and obtaining preference incentives.

Deloitte China

30/F, The Exchange North Tower 1

189 Nanjing Road

Heping District

Tianjin 300051

PRC

Tel: +86 22 23206609

Email: ftang@deloitte.com.cn

Frank Tang, Deloitte China, is a tax partner, who has dedicated more than 26 years of his professional career to China tax development and practice.

His career started in 1987, when he joined the foreign taxation branch of Tianjin Municipal State Tax Bureau of China as a tax officer. He was one of the first tax officers in China who had dealt with international taxation after the policy of reform and opening-up had been widely rolled out in China. Frank handled various important international and domestic tax cases back then and his work has earned him wide recognition from the taxpayers, the tax authority, as well as the tax professionals.

Frank joined Deloitte China in 2001. During the past 14 years, he has provided excellent services to a great number of multinational and domestic clients in helping them to properly manage their tax matters. He has extensive experience in various tax and business related areas including tax controversy, customs disputes, advance pricing agreements (APAs) and transfer pricing audit defence, China tax planning, compliance and business advisory. In the meantime, Frank has also maintained a very good working relationship with multiple levels of Chinese government authorities, including the tax authority, customs office, administration of foreign exchange, investment promotion bureau, and others. He is also well respected by the government authorities.

The proven track records of his practice, as well as his solid technical skills, have made Frank highly regarded by his clients. He now represents significant number of enterprises from multinational enterprises to small business in the fields of manufacturing, servicing, banking, and construction and engineering.

In 2013 and 2014, Frank was recognised in International Tax Review's Tax Controversy Leaders guide, which bases its research on a wide range of interviews with clients and other professional lawyers and advisers.

PwC China

18/F, PwC Center10 Zhujiang Xi Road

Pearl River New CityTianhe District

Guangzhou, 510623

PRC

Tel: +86 20 3819 2193

Fax: +86 20 3819 2100

Email: janet.xu@cn.pwc.com

Website: www.pwc.com/taxcontroversy

Janet Xu is a tax partner at PwC China, Guangzhou office. She has over 20 years of tax professional experience, of which 19 years have been in Chinese tax practice.

Janet has substantial experience in advising companies on dealing with tax audits, managing tax disputes on Chinese tax controversy issues, as well as proactively managing tax risks via applications for tax rulings, etc.

Janet also has extensive experience in providing PRC tax consulting on indirect tax, M&A, and corporate reorganisation and restructuring related to PRC tax issues. She has been serving companies across a broad range of industries, including consumer and industrial manufacturing, retail, trading, banking and financial services.

Janet has developed extensive networks with various government departments, such as state and local tax bureaus and local bureaus of foreign trade and economic cooperation in the Guangdong region through her China tax career.

Janet received her tertiary education in Australia where she received both her bachelors degree in international business and her master's degree in accounting. She is a member of the Institute of Chartered Accountants in Australia

Deloitte China

8/F Office Tower W2, The Towers, Oriental Plaza

1 East Chang An Avenue

Beijing 100738

PRC

Tel: +86 10 85207511

Email: juliezhang@deloitte.com.cn

Website: www.deloitte.cn

Julie Zhang, Deloitte China, is a tax partner in Deloitte's international tax and mergers and acquisitions group and the national tax and legal technical centre.

She has more than 17 years of experience in advising financial investors and multinational enterprises in various industries in China and international tax implications of a wide range of issues related to investment in China, including entry strategies, joint venture formation, mergers and acquisitions, tax planning, reorganisations, individual income tax issues, permanent establishment issues, application of tax incentives, etc. Julie also frequently participates in consultation meetings with the State Administration of Taxation on China tax issues. Prior to returning to China, Julie worked in New York and Silicon Valley for five years, focusing on mergers and acquisitions and international tax planning.

Julie received her Juris Doctorate with distinction from the Stanford Law School and Bachelor of Arts from Foreign Affairs College in China. She is licensed to practice law in the states of New York and California. In recent years, Julie has been recognised by prestigious publications including PLC Which Lawyer?, Chambers Asia Pacific, Legal 500 Asia Pacific. In 2014, Julie was listed in Euromoney's Women in Business Law Expert Guide.

Deloitte China

8/F Office Tower W2

The Towers, Oriental Plaza

1 East Chang An Avenue

Beijing, 100738

China

Tel: +86 10 8520 7508

Fax: +86 10 8518 1326

Email: andzhu@deloitte.com.cn

Website: www.deloitte.cn

Andrew Zhu, Deloitte China, is the managing partner of the Deloitte Northern China tax practice and a member of the tax controversy group. He has more than 26 years of experience in Deloitte China and Deloitte US tax practices, and extensive experience in global tax planning, compliance and structuring. He represents large multinational clients in dealing with large tax disputes with the Chinese revenue agencies and customs administration. He also advises China-based companies on handling various tax audits in China and around the world.

Before joining Deloitte China, Andrew had seven years of experience working for the Chinese State Administration of Taxation (SAT, national office). During his tenure with the Chinese tax authority, he undertook senior responsibilities including drafting two of 18 Chinese tax laws and other policies, and served as one of the key representatives from the Chinese tax authorities responsible for tax issues on foreign investment in China. Andrew now serves as a specially invited tax expert by the National People's Congress, Ministry of Finance and the SAT assisting in the China taxation reform.

Andrew is a CPA both in China and the US. He is a frequent speaker regarding Chinese business and tax issues at various conferences and has published more than 40 articles and (co-authored) three books on Chinese taxation both in English and Chinese.