Malaysia

Deloitte Malaysia

Level 16, Menara LGB, 1 Jalan Wan Kadir

Taman Tun Dr. Ismail

60000 Kuala Lumpur

Malaysia

Tel: +60 3 7610 8836

Email: kuchow@deloitte.com

Website: www.deloitte.com

Kuo Seng Chow, Deloitte Malaysia, is the business tax audit and investigation (A&I) leader. Based in Kuala Lumpur, he has more than 30 years' experience in tax audits and back duty investigations. Kuo Seng's experience in A&I controversy management includes providing tax advisory and consultancy services, and managing compliance work for local and multinational enterprises, as well as high-net worth individual clients and prudential audit reviews for tax risk management purposes.

His years of experience in client services and his profound engagement with the clients and the tax authorities have yielded exceptional resolutions, resulting in positive settlements being negotiated, facilitation and amicable resolutions of disputes through the dispute resolution proceeding at local tax headquarters. Kuo Seng's approach has earned the tax authorities' acknowledgement of his uncompromising and yet mutually benefitting methodology, which respects the tax authorities' position and at the same time protects the taxpayer's rights and responsibilities both under law and in adherence with local practices and policies.

Kuo Seng is also a tax appeal specialist and a much sought-after speaker at public forums on current tax issues organised by the tax authorities and professional firms. He is a chartered accountant of the Malaysian Institute of Accountants and an approved tax agent under the Malaysian Income Tax Act, 1967.

Deloitte Malaysia

Level 16, Menara LGB

1 Jalan Wan Kadir

Taman Tun Dr. Ismail

60000 Kuala Lumpur

Malaysia

Tel: +60 3 7610 8837

Email: tgoh@deloitte.com

Website: www.deloitte.com

Theresa Goh, Deloitte Malaysia, is the national transfer pricing leader based in Kuala Lumpur. She has more than 25 years of experience, encompassing several facets of tax and transfer pricing matters. Her experience covers tax audits, investigations and tax planning/advisory work for clients in a wide range of industries, including manufacturing, services, and the oil and gas sectors. She has extensive experience in successfully completing many tax planning and consulting assignments in areas such as restructuring, and mergers and acquisitions.

Theresa is widely experienced in tax and transfer pricing controversy management, which encompasses a broad gamut of spheres, including preparation of strategy for litigations involving anti-avoidance issues and application of alternative transfer pricing methodologies during audits. She also assisted clients in concluding the first three and the only advance pricing agreements (APAs) signed in Malaysia to date.

Under Theresa's leadership, Deloitte Malaysia was successfully recognised as 'Malaysia Transfer Pricing Firm of the Year' at the 2016 International Tax Review Asia Tax Awards, and as 'Transfer Pricing Law Firm of the Year – Malaysia' by the Lawyer Legal Awards 2015. In addition, her achievements include being voted as Malaysia's tax controversy leader by International Tax Review in 2013/2014 and 2015, being recognised as one of the world's leading transfer pricing advisers by Euromoney consistently from 2009–2015, and being voted as a leading female practitioner in international tax and transfer pricing in Euromoney's Women in Business Law Expert Guide 2012. She has also been voted as a leading tax adviser by International Tax Review in 2008/2009.

Theresa is a council member of both the Malaysian Institute of Certified Public Accountants (MICPA) and the Chartered Tax Institute of Malaysia (CTIM). She is the chairperson of MICPA's membership affairs committee. She also chairs CTIM's transfer pricing technical committee and regularly participates in operational dialogues with the Inland Revenue Board of Malaysia.

Theresa is a certified public accountant (CPA) in Malaysia and a chartered accountant of the Malaysian Institute of Accountants (MIA). She is an approved tax agent under the Malaysian Income Tax Act 1967. She is a sought after speaker for national and international tax conferences, focusing on emerging transfer pricing and tax issues.

Deloitte Malaysia

Menara LGB, 1 Jalan Wan Kadir

Taman Tun Dr. Ismail

60000 Kuala Lumpur

Malaysia

Tel: +60 3 7610 8873

Fax: +60 3 7725 7768 / +60 3 7725 7769

Email: ctsramasamy@deloitte.com

Website: www.deloitte.com

Chandran Ramasamy, Deloitte Malaysia, is a tax director in the goods and services tax (GST), customs and global trade division, specialising in tax controversy dispute resolution cases. Chandran has more than 20 years of experience in Malaysian indirect tax dispute resolution, as well as advisory, planning and analysis. Prior to joining Deloitte, he was with another Big 4 firm for 18 years.

Chandran's experience in tax controversy dispute resolution includes obtaining GST and customs rulings from customs, seeking administrative reviews of GST decisions made by customs, dealing with customs during audits, acting as counsel on behalf of clients in appeals to the Customs Appeal Tribunal and GST Appeal Tribunal, being sought as a client's expert witness in the Customs Appeal Tribunal, and even representing clients when dealing with customs to settle negotiations at the outset of Tribunal proceedings.

Chandran has been admitted to the Malaysian Bar and holds a Bachelor of Laws degree from the University of London and a certificate in legal practice issued by the Legal Professional Qualifying Board, Malaysia.

PwC Malaysia

PricewaterhouseCoopers Taxation Services Sdn Bhd

Level 10, 1 Sentral, Jalan Rakyat

Kuala Lumpur Sentral, P O Box 10192, 50706 Kuala Lumpur

Malaysia

Tel: +60 3 2173 1649

Fax: +60 3 2173 1288

Email: jagdev.singh@my.pwc.com

Website: www.pwc.com/taxcontroversy

Jagdev Singh is a senior executive director in PwC's global transfer pricing network based in Kuala Lumpur. He is the tax leader for PwC Malaysia.

Jagdev has extensive experience in handling a vast variety of transfer pricing and corporate tax assignments including two years on assignment in London. He specialises in assisting multinational enterprises and local conglomerates with corporate international tax planning, transfer pricing, tax audits and investigations.

Jagdev's experience spans across various industries and sectors including semiconductor, consumer products, construction and services, chemicals, oil and gas – both upstream and downstream services – automotive, logistics, pharmaceuticals and financial services. He currently assists multinationals and Malaysian listed groups in restructuring exercises, post-merger integration, and standardisation of global transfer pricing policies. He is also widely experienced in tax planning, preparation of core transfer pricing documentation, reviewing cost sharing models, developing pricing policies and representations before the local tax authorities with respect to tax audits, tax investigations, transfer pricing audits, mutual agreement procedures and advance pricing arrangements.

Jagdev led PwC Malaysia to win International Tax Review's 'Malaysia Tax Firm of the Year' award for 2016. Under his leadership, PwC Malaysia was also nominated for the 'Malaysia Tax Disputes and Litigation Firm of the Year' and 'Malaysia Transfer Pricing Firm of the Year' awards in the same year.

Jagdev is a frequent presenter at local and foreign seminars and conferences and has authored several technical articles. He has worked closely with a range of regulatory authorities to contribute towards the development of government policies and legislation. More recently, Jagdev has dealt extensively with tax incentives, and has been working with various government agencies in attracting foreign investors and helping them structure their investments.

Jagdev has a bachelors degree in business and is a member of the Malaysian Institute of Taxation and CPA Australia.