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Bob Fletcher

Deloitte 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, Deloitte Singapore, is the leader of the Southeast Asia and Asia Pacific Customs and Global Trade team 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 corporations (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 senior management within the customs authorities across the region. Bob has established strong relationships with senior management in trade and business federations/associations in the Asia Pacific region, the US and EU (US ASEAN Business Federation, AmCham, EUCham, and so on); including contacts within the ASEAN Secretariat.

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.

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Gan Hwee Leng

KPMG in Singapore

16 Raffles Quay

#22-00 Hong Leong Building

Singapore 048581

Tel: +65 6213 2813

Email: hweelenggan@kpmg.com.sg

Website: www.kpmg.com.sg

Gan Hwee Leng is a partner in KPMG Singapore's indirect tax practice and has more than 22 years of experience in GST-related matters, both as a regulator and as a business adviser. She advises clients of their GST process controls/framework in connection with the Assisted Compliance Assurance Programme (ACAP), Assisted Self-Help Kit (ASK) and the mandatory Compliance Assurance Programme (CAP), and assists clients with responses to audit queries from the Inland Revenue Authority of Singapore (IRAS). She also advises on Singapore's free trade agreements (FTAs).

Before joining KPMG, Hwee Leng was part of the IRAS's GST pre and post implementation team that drafted the circulars on the operation of the GST, the GST laws, the audit of GST-registered businesses, implementation of the GST rate increase, as well as management of subsequent amendments to GST laws, among others.

Since Malaysia's GST implementation in April 2015, Hwee Leng has also actively advised companies headquartered in Singapore on how they can prepare for GST implementation in their Malaysian operations.

Hwee Leng is a lecturer at the Singapore Tax Academy and is a speaker at many tax seminars. She is a regular contributor to International Tax Review's indirect tax publications and is a co-author of two Lexis Nexis publications, "Goods and Services Tax – Law & Practice, 2nd edition" and "Taxation of Insurance Business in Singapore – Direct and Indirect Taxation".

Hwee Leng was recognised as one of the leading indirect tax practitioners by ITR in 2015 and 2013. She was also recognised as one of the leading women tax practitioners by ITR in 2015.

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Richard Mackender

Deloitte Singapore

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 the goods and services tax (GST) team at Deloitte Singapore. He specialises in GST and has more than 17 years of experience in this area. He began his career in the UK 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 has a role in the Global Tax Centre, Asia, which is based in Singapore and which provides coordinated and centralised delivery compliance and reporting for clients in the region as well as helping clients with technology solutions.

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 indirect tax books and publications.

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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, 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.

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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.

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Lam Kok Shang

KPMG

16 Raffles Quay #22-00 Hong Leong Building

Singapore 048581

Singapore

Tel: +65 6213 2596

Email: kokshanglam@kpmg.com.sg

Website: www.kpmg.com.sg

Lam Kok Shang is a partner and the head of indirect tax at KPMG in Singapore. He has been involved with Singapore GST since before its inception in April 1994, and has over 21 years of relevant experience.

Recently, Kok Shang was reappointed by Minister for Finance Heng Swee Keat to sit on the GST review board from January 1 2016 to December 31 2018. He was first appointed on January 1 2013 by then Minister for Finance Tharman Shamugaratnam. His duties are to adjudicate disputes between taxable persons and the comptroller of GST.

Kok Shang has vast experience in advising clients on restructuring of transactions to achieve GST efficiency, and in the GST implications of mergers and acquisitions including transfer of business as a going concern. He has performed GST prudential reviews, GST due diligence and advised clients on the Assisted Compliance Assurance Programme (ACAP), Assisted Self-Help Kit (ASK) and the mandatory Compliance Assurance Programme (CAP). He is a lecturer at the Singapore Tax Academy and a regular speaker at KPMG's indirect tax seminars. He is a member of the GST Committee of the Singapore Institute of Accredited Tax Professionals. He also contributes articles to International Tax Review.

Kok Shang's expertise also extends to other areas including free trade agreements (FTAs), and advising Singapore-headquartered businesses with operations in Malaysia on Malaysia GST, following its implementation in April 2015. He has been included in the Indirect Tax Leaders guide every year since 2012.

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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.

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Rony Wuytjens

Deloitte Singapore

6 Shenton Way

Tower Two #32-00

Singapore 068809

Singapore

Tel: + 65 6531 5026

Email: rwuytjens@deloitte.com

Website: www.deloitte.com

Rony Wuytjens, Deloitte Singapore, is a partner and the Asia Pacific tax management and compliance and reporting leader.

Rony has 34 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. He also worked for the Belgian Ministry of Finance for 18 years where he was, among other roles, a tax inspector, tax collector and chief inspector responsible for several taxation offices in the fields of VAT and corporate tax. In 1999, he joined Deloitte as an indirect tax specialist. Rony 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 approximately 115 full-time employees.

After joining Deloitte Singapore in 2012, Rony set up the Global Tax Centre Asia 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. Rony has authored several books and articles on VAT and tax management related issues.

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

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Ken Chia

Baker & McKenzie

Yeo Kai Eng

EY

Nigel Mellor

Ryan

Lim Pek Bur

Allen & Gledhill

Allen Tan

Baker & McKenzie

Kai Eng Yeo

EY

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