Singapore

6 Shenton Way

Tower Two #32-00

Singapore 068809

Singapore

Tel: +65 6216 3338

Email: bobfletcher@deloitte.com

Website: www.deloitte.com

Bob Fletcher is the leader of Deloitte's Southeast Asia and Asia-Pacific Customs and Global Trade practice and is based in Singapore.

With more than 25 years in Customs and trade consultancy, Bob is one of Deloitte Singapore's foremost experts in this specialist 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 companies (across all business sectors) to structure their contractual and supply chain arrangements to be Customs duty/VAT efficient. Support provided includes tariff classification, free trade agreements planning, Customs valuation, duty relief optimisation and cash-flow planning, trade facilitation, strategic export controls and non-tariff barriers.

Bob has an extensive network of contacts with the Customs authorities, trade and business federations/associations in the Asia-Pacific region, and the US and EU.

Bob is a frequent speaker on Customs and trade topics and has provided technical and interpretative guidance to a number of Customs authorities in the Asia-Pacific region.

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 as one of the world's leading indirect tax advisers by International Tax Review since 2011. He has also been appointed by the Minister of Finance to be a member of the GST Board of Review, which is an administrative tribunal established to adjudicate disputes between taxable persons and the Comptroller of GST.

As an adviser, Soo How has wide GST advisory experience in the areas of business restructuring, supply chain transformation, cross-border transactions, processes review and controls and dispute resolution matters arising from audits conducted by the Inland Revenue Authority of Singapore (IRAS).

Soo How has almost 20 years of relevant experience in GST, having started out as a member of the GST team at the IRAS that was responsible for the implementation of the GST system in 1994. He was an Assistant Comptroller of GST with the primary responsibility to set up the GST audit function and develop 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 (more recently in China and Malaysia) 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 introduced by the Tax Academy of Singapore, and is lead examiner for the Advanced GST course. Soo How 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. He is a regular panellist and speaker on indirect tax matters and has contributed widely to media and international publications.

6 Shenton Way

Tower Two #32-00

Singapore 068809

Singapore

Tel: +65 6216 3385

Email: dakoh@deloitte.com

Website: www.deloitte.com

Danny Koh is a tax associate director (GST) with Deloitte Singapore. Danny has more than 12 years of experience in advising clients on Singapore's GST. He serves local and multinational companies in a wide spectrum of industries including financial services, manufacturing, consumer products, oil and gas, telecommunications and air transportation.

He also has extensive experience in assisting his clients with performing GST Assisted Compliance Assurance Programme reviews, GST Assisted Self-help Kit reviews and GST due diligence.

Besides conducting regular GST workshops and seminars for the public, he also conducts customised in-house training sessions for clients. Danny used to be a regular speaker at the Singapore Tax Academy.

Danny has a bachelor of accountancy degree from the Nanyang Technological University and is a member of the Singapore Institute of Accredited Tax Professionals.

6 Shenton Way

Tower Two #32-00

Singapore 068809

Singapore

Tel: +65 6216 3270

Email: rimackender@deloitte.com

Website: www.deloitte.com

Richard Mackender is an indirect tax partner and leads Deloitte Singapore's GST practice. He specialises in GST and has more than 16 years of experience in this area. He began his career with Deloitte UK's London VAT team in 1997 and moved to Singapore in 2003.

Richard's primary focus is in advising large corporates on the indirect tax aspects of their activities, not only from a Singapore GST perspective, but also with regard to the wider Asia Pacific VAT/GST issues that arise. Richard also leads Deloitte's Asia Pacific Compliance Centre, which is based in Singapore and which provides centralised preparation and coordination of compliance and reporting for clients in the region.

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. He is a contributing author for CCH's Singapore Goods and Services Tax Guide and has co-authored a number of indirect tax books and publications.

16 Raffles Quay #35-03A

Hong Leong Building

Singapore 048581

Tel: +65 6597 5810

Mobile: +65 9002 6647

Fax: +65 6597 5089

Email: amcstocker1@kpmg.com.sg

Website: www.kpmg.com

Adrienne is the leader of KPMG's regional Centre of Excellence for Indirect Tax Compliance in Singapore. The centre offers indirect tax compliance services for companies with multi-jurisdictional obligations in the region as part of our global compliance solution. Adrienne also leads KPMG's Global Compliance Acceleration Team whose objective is developing KPMG's global indirect tax compliance solutions. Before joining the profession, Adrienne was a VAT inspector with the UK's tax authority.

With more than 30 years of experience providing indirect tax advice, Adrienne's global clients have included companies in the media and technology, pharmaceutical, human resources and pensions consulting, aviation services and steel production industries. She has worked in Europe and the US and understands the needs and objectives of companies headquartered in these regions with global operations. For the past 10 years Adrienne has focussed on global compliance projects. She helps her clients define their compliance strategies, review current processes and implement successful outsourced and in-house solutions. From 2003-2005, she led one of the first outsourced indirect tax compliance projects, and she has seen first-hand how outsourcing and other compliance solutions have developed as clients' needs change and technology advances. Adrienne understands the challenges of standardising compliance processes and brings valuable insight and experience to their set up and optimisation.

6 Shenton Way #32-00

OUE Downtown 2

Singapore, 068809

Singapore

Office: +65 6530 5523

Mobile: +65 9646 2023

Email: robtsang@deloitte.com

Website: www.deloitte.com

Robert is a tax partner who heads Deloitte's Asia Pacific and Southeast Asia indirect tax teams, and is the Deloitte Global Indirect Tax Leader for Consumer Business. He previously ran the Andersen and then the Deloitte US International VAT teams, and has spent the last six years in Asia Pacific in his current role. He has had 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 Malaysia with the introduction of GST in 2015), in Greater China (including Hong Kong), in the US/Canada and in the EU (from a base in the UK).

He is a UK barrister (Gray's Inn), UK chartered accountant, UK chartered tax adviser, Singapore Institute of Chartered Accountants' member and Singapore Institute of Accredited Tax Professionals' accredited tax adviser. Robert sits as a member of the Singapore GST Board of Review.

6 Shenton Way

Tower Two #32-00

Singapore 068809

Singapore

Tel: + 65 6531 5026

Email: rwuytjens@deloitte.com

Website: www.deloitte.com

Rony Wuytjens is a Deloitte Singapore partner and the Asia Pacific Tax Management and Compliance and Reporting leader.

Rony has 32 years of experience in international tax matters with a strong focus on indirect taxes, technology tools and process-driven tax compliance. Before joining Deloitte Singapore in 2012, Rony was managing partner of Deloitte Belgium's indirect tax team.

Before joining Deloitte, Rony worked for the Belgian Ministry of Finance for 18 years, where he was, among other roles, tax inspector, tax collector and chief inspector responsible for several taxation offices in the field of VAT and corporate tax. In 1999, he joined Deloitte as an indirect tax specialist, became partner in 2003 and managing partner of the indirect tax department in 2009.

Rony was instrumental in the set-up and management of the Global Tax Centre Europe, a team of professionals providing international compliance services in the area of indirect tax, corporate tax, tax provisioning and statutory accounting. In 2011, Rony led the offshoring of part of the Global Tax Centre Europe to Hyderabad, India (today the team in Hyderabad counts about 75 FTEs). After joining Deloitte Singapore in 2012 Rony set-up the Asia Pacific Compliance Centre in Singapore.

Rony has extensive experience in advising multinationals and national and international public entities on indirect tax matters in various areas. He has vast experience in dealing with tax authorities.

Rony is also a speaker at numerous seminars for universities and other institutions on VAT and tax technology related issues in Belgium and abroad. Rony has authored several books and articles on VAT-related issues for the public sector, for which he is considered an authority in Belgium.

Rony holds a master's degree in tax management. He is a member of the Belgian Institute of Tax Advisers. Rony is fluent in Dutch, English and French.