Asia-Pacific: Deloitte

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement


Asia-Pacific: Deloitte

Elizma Bolt

bolt.jpg

Deloitte Australia

Grosvenor Place 225 George Street, Sydney, NSW 2000, Australia

Tel: +61 2 9322 7614

ebolt@deloitte.com.au

www.deloitte.com


Fiona Cahill

cahill.jpg

Deloitte Australia

Brookfield Place Tower 2 123 St Georges Terrace, Perth, WA 6000, Australia

Tel: +61 8 9365 7313

fcahill@deloitte.com.au

www.deloitte.com


Fiona Craig

craig.jpg

Deloitte Australia

Grosvenor Place 225 George Street, Sydney, NSW 2000, Australia

Tel: +61 2 9322 7770

ficraig@deloitte.com.au

www.deloitte.com


Soulla McFall

mcfall.jpg

Deloitte Australia

Deloitte Touche Tohmatsu 550 Bourke Street, Melbourne, VIC 3000, Australia

Tel: +61 3 9671 7814

smcfall@deloitte.com.au

www.deloitte.com


Amelia O’Rourke

orourke.jpg

Deloitte Australia

Grosvenor Place 225 George Street, Sydney, NSW 2000, Australia

Tel: +61 2 9322 7339

aorourke@deloitte.com.au

www.deloitte.com


Tracey Rens

rens.jpg

Deloitte Australia

Grosvenor Place 225 George Street, Sydney, NSW 2000, Australia

Tel: +61 2 9322 7599

trens@deloitte.com.au

www.deloitte.com


Kimsroy Chhivv

kimsroy-chhivv.jpg

Deloitte Cambodia

Vattanac Capital Tower, P.O. Box 1150, Floor 8, Unit 8, #66 Preah Monivong Blvd

Sangkat Wat Phnom, Phnom Penh

kchhiv@DELOITTE.com

www.deloitte.com


Li Qun Gao

gao.jpg

Deloitte China

30/F Bund Center 222 Yan An Road East, Shanghai, 200002, China

Tel: +86 21 61411053

ligao@deloitte.com.cn

www.deloitte.com


Rosemary Hu

hu.jpg

Deloitte China

6/F Asia Pacific Tower 2 Hanzhong Road Xinjiekou Square Nanjing 210005, PRC

Tel: +86 25 57916129

roshu@deloitte.com.cn

www.deloitte.com


Vivian Jiang

jiang.jpg

Deloitte China

30/F Bund Center 222 Yan An Road East Shanghai, 200002 China

Tel: +86 21 61411098

vivjiang@deloitte.com.cn

www.deloitte.com


Eunice Kuo

kuo.jpg

Deloitte China

30/F Bund Center 222 Yan An Road East, Shanghai, 200002, China

Tel: +86 21 61411308

eunicekuo@deloitte.com.cn

www.deloitte.com


Maria Liang

liang.jpg

Deloitte China

30/F Bund Center 222 Yan An Road East Shanghai, 200002 China

Tel: +86 1370 1986 046

mliang@deloitte.com.cn

www.deloitte.com


Huan Wang

wang.jpg

Deloitte China

8/F Office Tower W2 The Towers, Oriental Plaza 1 East Chang An Avenue, Beijing, 100738, China

Tel: +86 10 85207510

huawang@deloitte.com.cn

www.deloitte.com


Vicky Wang

wang2.jpg

Deloitte China

30/F Bund Center 222 Yan An Road East Shanghai, 200002 China

Tel: +86 21 61411035

vicwang@deloitte.com.cn

www.deloitte.com


Hong Ye

ye.jpg

Deloitte China

30 Rockefeller Plaza, New York, NY 10112-0015, US

Tel: +1 212 313 2766

hongye@deloitte.com

www.deloitte.com


Yali Yin

yin.jpg

Deloitte China

8/F Office Tower W2 The Towers, Oriental Plaza 1 East Chang An Avenue, Beijing, 100738, China

Tel: +86 10 85207564

yayin@deloitte.com.cn

www.deloitte.com


Irene Yu

Deloitte China

30/F Bund Center 222 Yan An Road East, Shanghai, 200002, China

Tel: +86 21 61411277

iryu@deloitte.com.cn

www.deloitte.com


Natalie Yu

yu.jpg

Deloitte China

8/F Office Tower W2 The Towers, Oriental Plaza 1 East Chang An Avenue, Beijing, 100738, China

Tel: +86 10 85207567

natyu@deloitte.com.cn

www.deloitte.com


Janet Zhang

zhang.jpg

Deloitte China

26/F Yuexiu Financial Tower 28 Pearl River East Road, Guangzhou, 510623, China

Tel: +86 20 28311212

jazhang@deloitte.com.cn

www.deloitte.com


Jennifer Zhang

zhang-jennifer.jpg

Deloitte China

8/F Office Tower W2 The Towers, Oriental Plaza 1 East Chang An Avenue, Beijing, 100738, China

Tel: +86 10 85207638

jenzhang@deloitte.com.cn

www.deloitte.com


Julie Zhang

zhang-julie.jpg

Deloitte China

30/F Bund Center 222 Yan An Road East, Shanghai, 200002, China

Tel: +86 21 61411227

julzhang@deloitte.com.cn

www.deloitte.com


Pauline Zhang

zhang-pauline.jpg

Deloitte China

8/F Office Tower W2 The Towers, Oriental Plaza 1 East Chang An Avenue, Beijing, 100738, China

Tel: +86 10 85207502

paubzhang@deloitte.com.cn

www.deloitte.com


Sarah Chin

chin.jpg

Deloitte China

35/F One Pacific Place 88 Queensway, Hong Kong, China

Tel: +852 28526440

sachin@deloitte.com.hk

www.deloitte.com


Sharon Lam

lam.jpg

Deloitte China

35/F One Pacific Place 88 Queensway, Hong Kong, China

Tel: +852 28526536

shalam@deloitte.com.hk

www.deloitte.com


Neeru Ahuja

ahuja-neeru.jpg

Deloitte Haskins & Sells LLP

7th Floor, Building 10 Tower B, DLF Cyber City Com DLF City Phase II (New Delhi / NCR), Gurgaon, Hary, Delhi, Delhi 122022, India

Tel: +91 116792141

neahuja@deloitte.com

www.deloitte.com


Tapati Ghose

ghose.jpg

Deloitte Haskins & Sells LLP

19th Floor, 46 - Prestige Trade Tower Palace Road, High Grounds, Bengaluru, Karnataka 560001, India

Tel: +91 8061886117

taghose@deloitte.com

www.deloitte.com


Shefali Goradia

goradia.jpg

Deloitte Haskins & Sells LLP

Indiabulls Finance Centre,Tower3, 27th-32nd Floor, Senapati Bapat Marg, Elphinstone Road(W), Mumbai, Maharashtra 400013, India

Tel: +91 22 61357170

shefalig@deloitte.com

www.deloitte.com


Manisha Gupta

gupta.jpg

Deloitte Haskins & Sells LLP

Indiabulls Finance Centre,Tower3, 27th-32nd Floor, Senapati Bapat Marg, Elphinstone Road(W), Mumbai, Maharashtra 400013, India

Tel: +91 2261854288

manishagupta@deloitte.com

www.deloitte.com


Parul Jain

jain.jpg

Deloitte Haskins & Sells LLP

7th Floor, Building 10 Tower B, DLF Cyber City Com DLF City Phase II (New Delhi / NCR), Gurgaon, Haryana, Delhi, Delhi 122022, India

Tel: +91 116792897

paruljain@deloitte.com

www.deloitte.com


Karishma Phatarphekar

phatarphekar.jpg

Deloitte Haskins & Sells LLP

Indiabulls Finance Centre,Tower3, 27th-32nd Floor, Senapati Bapat Marg, Elphinstone Road(W), Mumbai, Maharashtra 400013

Tel: +91 9820238577

karishmarp@deloitte.com

www.deloitte.com


Saloni Roy

roy.jpg

Deloitte Haskins & Sells LLP

7th Floor, Building 10 Tower B, DLF Cyber City Com DLF City Phase II (New Delhi / NCR), Gurgaon, Hary, Delhi, Delhi 122022, India

Tel: +91 1246249367

saloniroy@deloitte.com

www.deloitte.com


Irene Atmawijaya

atmawijaya.jpg

Deloitte Indonesia

The Plaza Office Tower, 32nd Floor Jl. M.H. Thamrin Kav 28-30, Jakarta, DKI Jakarta 10350, Indonesia

Tel: +62 21 50818808

iatmawijaya@deloitte.com

www.deloitte.com/id


Melisa Himawan

himawan.jpg

Deloitte Indonesia

The Plaza Office Tower, 32nd Floor Jl. M.H. Thamrin Kav 28-30, Jakarta, DKI Jakarta 10350, Indonesia

Tel: +62 21 5081 8800

mehimawan@deloitte.com

www.deloitte.com/id


Weina Ang

ang.jpg

Deloitte Malaysia

Level 16, Menara LGB, 1 Jalan Wan Kadir, Taman Tun Dr. Ismail, Kuala Lumpur, 60000, Malaysia

Tel: +60 3 7610 8841

angweina@deloitte.com

www.deloitte.com/my


Theresa Goh

goh.jpg

Deloitte Malaysia

Level 16, Menara LGB, 1 Jalan Wan Kadir, Taman Tun Dr. Ismail, Kuala Lumpur, 60000, Malaysia

Tel: +60 3 7610 8837

tgoh@deloitte.com

www.deloitte.com/my


Kwang Gek Sim

kwang-gek.jpg

Deloitte Malaysia

Level 16, Menara LGB, 1 Jalan Wan Kadir, Taman Tun Dr. Ismail, Kuala Lumpur, 60000, Malaysia

Tel: +60 3 7610 8849

kgsim@deloitte.com

www.deloitte.com/my


Poh Geng Wong

poh-geng-wong.jpg

Deloitte Malaysia

Level 16, Menara LGB, 1 Jalan Wan Kadir, Taman Tun Dr. Ismail, Kuala Lumpur, 60000, Malaysia

Tel: +60 3 7610 8888

powong@deloitte.com

www.deloitte.co.nz


Diana Maitland

maitland.jpg

Deloitte New Zealand

Level 12, 20 Customhouse Quay, Wellington, 6011, New Zealand

Tel: +64 44703630

dmaitland@deloitte.co.nz

www.deloitte.co.nz


Jill Lim

lim.jpg

Deloitte Singapore

6 Shenton Way #33-00 OUE Downtown 2, Singapore, 068809, Singapore

Tel: +65 6530 5519

jilim@deloitte.com

www.deloitte.com/sg


Shantini Ramachandra

shantini-ramachandra.jpg

Deloitte Singapore

6 Shenton Way #33-00 OUE Downtown 2, Singapore, 068809

Tel: +65 6800 2295

sramachandra@deloitte.com

www.deloitte.com/sg


Payal Tuli

tuli.jpg

Deloitte Haskins & Sells LLP

6 Shenton Way #33-00 OUE Downtown 2, Singapore, 068809, Singapore

Tel: +65 6 224 8288

patuli@deloitte.com

www.deloitte.com


Ji Hyun Kim

kim.jpg

Deloitte Korea

9F., One IFC, 10, Gukjegeumyung-ro, Yeongdeungpo-g, Seoul, Seoul 07326, South Korea

Tel: +82 2 6676 2434

jikim@deloitte.com

www.deloitte.com


Sunyoung (Sunny) Kim

kim-sunny.jpg

Deloitte Korea

9F., One IFC, 10, Gukjegeumyung-ro, Yeongdeungpo-g, Seoul, Seoul 07326, South Korea

Tel: +82 2 6676 2411

sunnykim@deloitte.com

www.deloitte.com


Susan H. Lee

lee-susan.jpg

Deloitte Taiwan

20F, Taipei Nan Shan Plaza, No. 100, Songren Rd., Xinyi Dist., Taipei 11073, Taiwan

Tel: +886 2 27259988; ext=3612

susanhlee@deloitte.com.tw

www.deloitte.com


Cheli Liaw

liaw.jpg

Deloitte Taiwan

20th Floor, Nan Shan Plaza No. 100, Songren Rd. Xinyi Dist., Taipei, TW, Taiwan

Tel: +886 2 27259988

cheliliaw@deloitte.com.tw

www.deloitte.com


Ye-hsin Lin

lin.jpg

Deloitte Taiwan

20F, Taipei Nan Shan Plaza, No. 100, Songren Rd., Xinyi Dist., Taipei 11073, Taiwan

Tel: +886 2 27259988; ext=3505

yehsinlin@deloitte.com.tw

www.deloitte.com


Glendy Yuan

yuan.jpg

Deloitte Taiwan

20F, Taipei Nan Shan Plaza, No. 100, Songren Rd., Xinyi Dist., Taipei 11073, Taiwan

Tel: +886 2 27259988; ext=3371

glendyyuan@deloitte.com.tw

www.deloitte.com


Glendy Yuan

yuan.jpg

Deloitte Taiwan

20F, Taipei Nan Shan Plaza, No. 100, Songren Rd., Xinyi Dist., Taipei 11073, Taiwan

Tel: +886 2 27259988; ext=3371

glendyyuan@deloitte.com.tw

www.deloitte.com


Korneeka Koonachoak

korneeka-koonachoak.jpg

Deloitte Thailand

AIA Sathorn Tower, 23rd – 27th Floor, 11/1 South Sathorn Road, Yannawa, Sathorn, Bangkok 10120, Thailand

Tel: +662 034 0122

kkoonachoak@deloitte.com

www.deloitte.com/th


Dion Thai

thai.jpg

Deloitte Vietnam

18th Floor, Times Square Building 57-69F Dong Khoi Street, Ho Chi Minh City, District 1, Vietnam

Tel: +84 8 3 9100 751

dthai@deloitte.com

www.deloitte.com/vn


more across site & shared bottom lb ros

More from across our site

Not only has Aurtus received recognition from ITR in the past, but its founder was both a partner at KPMG and co-founder of Dhruva Advisors
Clients care more about considered counsel than rapid media-friendly soundbites, says Matthew Gilleard, associate director at Infinite
It was also a memorable night for Galicia, KPMG, Skadden and Pinheiro Neto, all of which scooped major awards at a gala ceremony in New York
The former Deloitte UK CEO earned a 45% raise in a year when 1,000 staff reportedly lost their jobs – and the pay gap is only getting bigger
In a seminal development for big law, the 95-year-old firm is set to cease operations after a series of high-profile partner departures
UK Chancellor John Healey extended a VAT cut, suspended tariffs, increased a bank surcharge and vowed to increase funding for HMRC
Kristine Riisberg warned that TP decisions can determine top-up tax exposure under pillar two, while global consensus over the rules remains unsettled
Both Germany’s NIS2 and the EU AI Act now determine whether a tax function can meet its obligations – and both can make management personally accountable
Originators, loan purchasers and securitisation vehicles may need to revisit servicing agreements and pricing after a key judgment narrowed the VAT credit management exemption
Opening doors for existing talent within Baker McKenzie and a desire for enhanced legal capabilities informed Ricardo Perera’s switch from KPMG
Gift this article