Malaysia

August 16, 2017

Senthuran Elalingam
	Deloitte Malaysia Level 10 Menara LGB Jalan Wan Kadir 1 Taman Tun Dr. Ismail Kuala Lumpur 60000 Malaysia Tel: +60 3 7610 8879 Fax: +60 3 7725 7768 Email: selalingam@deloitte.com Website: www.deloitte.com Senthuran Elalingam, Deloitte Malaysia, is an indirect tax partner at Deloitte Southeast Asia. He is also the Asia Pacific indirect tax clients, markets and industries leader and an executive director of Deloitte Malaysia. Senthuran has more than 14 years of experience advising on GST in Malaysia, China, and Australia. He is well recognised in his field and is a frequent contributor to newspapers, journals and radio, and has presented to the Malaysian and Chinese ministries of finance on GST. Before moving into a consulting role, Senthuran worked in the Australian Taxation Office managing GST appeals. He is an admitted solicitor of the Supreme Court of New South Wales and is a chartered tax adviser.

Senthuran Elalingam

Deloitte Malaysia

Level 10

Menara LGB

Jalan Wan Kadir 1

Taman Tun Dr. Ismail

Kuala Lumpur 60000

Malaysia

Tel: +60 3 7610 8879

Fax: +60 3 7725 7768

Email: selalingam@deloitte.com

Website: www.deloitte.com

Senthuran Elalingam, Deloitte Malaysia, is an indirect tax partner at Deloitte Southeast Asia. He is also the Asia Pacific indirect tax clients, markets and industries leader and an executive director of Deloitte Malaysia.

Senthuran has more than 14 years of experience advising on GST in Malaysia, China, and Australia. He is well recognised in his field and is a frequent contributor to newspapers, journals and radio, and has presented to the Malaysian and Chinese ministries of finance on GST. Before moving into a consulting role, Senthuran worked in the Australian Taxation Office managing GST appeals. He is an admitted solicitor of the Supreme Court of New South Wales and is a chartered tax adviser.

Theresa Goh
	Deloitte Malaysia Level 16, Menara LGB, 1 Jalan Wan Kadir, Taman Tun Dr. Ismail 60000 Kuala Lumpur Malaysia Tel: +603 7610 8837 Mobile: +60 12 2200 378 Email: tgoh@deloitte.com Website: www.deloitte.com Theresa Goh, Deloitte Malaysia, is the national transfer pricing leader and carries more than 30 years of experience as a tax professional encompassing both tax and transfer pricing matters. She is based in Kuala Lumpur and her experience covers transfer pricing, tax audits, investigations, tax advisory work, supply chain management and business model optimisation projects for clients in a wide range of industries, including manufacturing, services, telecommunication and the oil and gas sectors. Theresa's experience in tax and transfer pricing controversy management includes preparation of strategy for litigation involving anti-avoidance issues and application of alternative transfer pricing methods during audits. She also has assisted clients to conclude the first-ever, and all three advance pricing agreements (APAs) signed in Malaysia to date. Under Theresa's leadership, Deloitte Malaysia won the Lawyer Legal award 2015, Transfer Pricing Law Firm of the year – Malaysia award and has achieved a consistent tier 1 ranking in the World Transfer Pricing guide published by International Tax Review. Theresa also led Deloitte Malaysia to win the Malaysia Transfer Pricing Firm of the Year award in 2016 bestowed by International Tax Review. Theresa has been the recipient of numerous awards and recognitions, including the following: International Tax Review's Women in Tax Leaders guide, 2015; Leading practitioner in Euromoney's Women in Business Law guide, 2015; Euromoney/Legal Media's Group's Transfer Pricing Expert Guide, 2009-15; Malaysia tax controversy leader, International Tax Review, 2013-16; Transfer Pricing Lawyer of the Year by Lawyer Monthly Legal Awards, 2016; Leading female practitioner in international tax and transfer pricing in Euromoney/Legal Media Group's guide to the world's leading women in business law, 2012; and Leading tax adviser, International Review in 2008/09. Theresa is a council member of both the Malaysian Institute of Certified Public Accountants (MICPA) and the Chartered Tax Institute of Malaysia (CTIM). She chairs the MICPA's membership affairs committee and the transfer pricing technical committee at the CTIM. Theresa is a certified public accountant (Malaysia) and a chartered accountant. She is an approved tax agent under the Malaysian Income Tax Act, 1967. She is a frequent speaker at conferences, nationally and abroad, focusing on emerging transfer pricing and tax issues such as the country-by-country and new reporting requirements. She has participated in several operational dialogues with the Inland Revenue Board of Malaysia (IRB) and jointly presented an APA paper in Tokyo with the IRB.

Theresa Goh

Deloitte Malaysia

Level 16, Menara LGB, 1 Jalan Wan Kadir, Taman Tun Dr. Ismail

60000 Kuala Lumpur

Malaysia

Tel: +603 7610 8837

Mobile: +60 12 2200 378

Email: tgoh@deloitte.com

Website: www.deloitte.com

Theresa Goh, Deloitte Malaysia, is the national transfer pricing leader and carries more than 30 years of experience as a tax professional encompassing both tax and transfer pricing matters. She is based in Kuala Lumpur and her experience covers transfer pricing, tax audits, investigations, tax advisory work, supply chain management and business model optimisation projects for clients in a wide range of industries, including manufacturing, services, telecommunication and the oil and gas sectors.

Theresa's experience in tax and transfer pricing controversy management includes preparation of strategy for litigation involving anti-avoidance issues and application of alternative transfer pricing methods during audits. She also has assisted clients to conclude the first-ever, and all three advance pricing agreements (APAs) signed in Malaysia to date. Under Theresa's leadership, Deloitte Malaysia won the Lawyer Legal award 2015, Transfer Pricing Law Firm of the year – Malaysia award and has achieved a consistent tier 1 ranking in the World Transfer Pricing guide published by International Tax Review.

Theresa also led Deloitte Malaysia to win the Malaysia Transfer Pricing Firm of the Year award in 2016 bestowed by International Tax Review. Theresa has been the recipient of numerous awards and recognitions, including the following:

International Tax Review's Women in Tax Leaders guide, 2015;
Leading practitioner in Euromoney's Women in Business Law guide, 2015;
Euromoney/Legal Media's Group's Transfer Pricing Expert Guide, 2009-15;
Malaysia tax controversy leader, International Tax Review, 2013-16;
Transfer Pricing Lawyer of the Year by Lawyer Monthly Legal Awards, 2016;
Leading female practitioner in international tax and transfer pricing in Euromoney/Legal Media Group's guide to the world's leading women in business law, 2012; and
Leading tax adviser, International Review in 2008/09.

Theresa is a council member of both the Malaysian Institute of Certified Public Accountants (MICPA) and the Chartered Tax Institute of Malaysia (CTIM). She chairs the MICPA's membership affairs committee and the transfer pricing technical committee at the CTIM. Theresa is a certified public accountant (Malaysia) and a chartered accountant. She is an approved tax agent under the Malaysian Income Tax Act, 1967. She is a frequent speaker at conferences, nationally and abroad, focusing on emerging transfer pricing and tax issues such as the country-by-country and new reporting requirements. She has participated in several operational dialogues with the Inland Revenue Board of Malaysia (IRB) and jointly presented an APA paper in Tokyo with the IRB.

Chandran Ramasamy
	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 High Court and Customs Appeal Tribunal, and even representing clients when dealing with customs to settle negotiations at the outset of Tribunal proceedings. Chandran has been admitted as an advocate and solicitor of the High Court of Malaya 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.

Chandran Ramasamy

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 High Court and Customs Appeal Tribunal, and even representing clients when dealing with customs to settle negotiations at the outset of Tribunal proceedings.

Chandran has been admitted as an advocate and solicitor of the High Court of Malaya 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.

Jagdev Singh
	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 1469 Fax: +60 3 2173 1288 Email: jagdev.singh@my.pwc.com Website: www.pwc.com/my/en/services/tax.html Jagdev Singh is a senior executive director and 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. Under his leadership, PwC Malaysia's transfer pricing team won International Tax Review's Malaysia Transfer Pricing Firm of the Year award for 2017. In 2016, Jagdev led PwC Malaysia to win the Malaysia Tax Firm of the Year award. In the same year, 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. 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 bachelor's degree in business and is a member of the Malaysian Institute of Taxation and fellow of CPA Australia.

Jagdev Singh

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 1469

Fax: +60 3 2173 1288

Email: jagdev.singh@my.pwc.com

Website: www.pwc.com/my/en/services/tax.html

Jagdev Singh is a senior executive director and 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.

Under his leadership, PwC Malaysia's transfer pricing team won International Tax Review's Malaysia Transfer Pricing Firm of the Year award for 2017. In 2016, Jagdev led PwC Malaysia to win the Malaysia Tax Firm of the Year award. In the same year, 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.

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 bachelor's degree in business and is a member of the Malaysian Institute of Taxation and fellow of CPA Australia.

Tai Weng Hoe
	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 1600 Fax: +60 3 2173 1288 Email: weng.hoe.tai@my.pwc.com Website: www.pwc.com/my/en/services/tax.html Tai Weng Hoe is an executive director in PwC Malaysia's dispute resolution team. Tai has more than 15 years of experience in the tax and accounting practice. He specialises in assisting local and multinational companies in tax and revenue advisory, corporate tax planning, transfer pricing, tax audits, tax investigations, tax appeals and alternative dispute resolution that includes advising, planning and negotiating settlements and assisting clients with preparations for court in certain cases. He has extensive experience dealing with the Inland Revenue Board of Malaysia on tax audits and tax investigations and has assisted high-profile clients in achieving favourable and confidential settlements of tax disputes. Tai also advises clients on tax audit risk assessments and reviews, tax refunds, as well as provides assistance with applications for tax incentives. He provides a depth of knowledge and experience aimed at offering holistic and comprehensive services to his clients. His clientele includes large local conglomerates and well-known multinational corporations carrying on businesses in the services, property development, construction, manufacturing, retail trading, automotive, telecommunications and pharmaceutical industries. Tai graduated with honours in management (accounting) and is an approved tax agent licensed by the Ministry of Finance Malaysia. He is a fellow member of the Association of Chartered Certified Accountants (FCCA) and a member of the Malaysian Institute of Accountants (MIA) and Chartered Tax Institute of Malaysia (CTIM).

Tai Weng Hoe

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 1600

Fax: +60 3 2173 1288

Email: weng.hoe.tai@my.pwc.com

Website: www.pwc.com/my/en/services/tax.html

Tai Weng Hoe is an executive director in PwC Malaysia's dispute resolution team.

Tai has more than 15 years of experience in the tax and accounting practice. He specialises in assisting local and multinational companies in tax and revenue advisory, corporate tax planning, transfer pricing, tax audits, tax investigations, tax appeals and alternative dispute resolution that includes advising, planning and negotiating settlements and assisting clients with preparations for court in certain cases.

He has extensive experience dealing with the Inland Revenue Board of Malaysia on tax audits and tax investigations and has assisted high-profile clients in achieving favourable and confidential settlements of tax disputes.

Tai also advises clients on tax audit risk assessments and reviews, tax refunds, as well as provides assistance with applications for tax incentives. He provides a depth of knowledge and experience aimed at offering holistic and comprehensive services to his clients.

His clientele includes large local conglomerates and well-known multinational corporations carrying on businesses in the services, property development, construction, manufacturing, retail trading, automotive, telecommunications and pharmaceutical industries.

Tai graduated with honours in management (accounting) and is an approved tax agent licensed by the Ministry of Finance Malaysia. He is a fellow member of the Association of Chartered Certified Accountants (FCCA) and a member of the Malaysian Institute of Accountants (MIA) and Chartered Tax Institute of Malaysia (CTIM).

Eng Yew Tan
	Deloitte Malaysia Level 16, Menara LGB, 1 Jalan Wan Kadir Taman Tun Dr Ismail Kuala Lumpur 60000 Malaysia Tel: +60 3 7610 8870 Email: etan@deloitte.com Website: www.deloitte.com Eng Yew Tan, Deloitte Malaysia, is the country indirect tax leader. He has more than 20 years of experience in the areas of customs, excise, sales and service tax. Eng Yew currently advises clients on indirect tax matters including the impact of proposed transactions and arrangements, indirect tax reviews and due diligences, managing duties exemption for large scale projects, client representation with the relevant tax authorities and advising on GST impact and implementation. Eng Yew actively contributes to the Chartered Tax Institute of Malaysia (CTIM). He is a member of the CTIM's technical and public practice committee, professional examinations committee and also GST committee. He also serves as a member of the Federation of Malaysian Manufacturers customs and indirect tax committee. Eng Yew has a working relationship and liaison with the various authorities including the Ministry of International Trade and Industry, the Royal Customs and Excise Department, the Malaysian Industrial Development Authority and the Ministry of Finance. Eng Yew advises clients in various industries, including telecommunication, financial services, transport, healthcare, plantation, construction, media, manufacturing and services.

Eng Yew Tan

Deloitte Malaysia

Level 16, Menara LGB, 1

Jalan Wan Kadir

Taman Tun Dr Ismail

Kuala Lumpur 60000

Malaysia

Tel: +60 3 7610 8870

Email: etan@deloitte.com

Website: www.deloitte.com

Eng Yew Tan, Deloitte Malaysia, is the country indirect tax leader. He has more than 20 years of experience in the areas of customs, excise, sales and service tax. Eng Yew currently advises clients on indirect tax matters including the impact of proposed transactions and arrangements, indirect tax reviews and due diligences, managing duties exemption for large scale projects, client representation with the relevant tax authorities and advising on GST impact and implementation.

Eng Yew actively contributes to the Chartered Tax Institute of Malaysia (CTIM). He is a member of the CTIM's technical and public practice committee, professional examinations committee and also GST committee. He also serves as a member of the Federation of Malaysian Manufacturers customs and indirect tax committee.

Eng Yew has a working relationship and liaison with the various authorities including the Ministry of International Trade and Industry, the Royal Customs and Excise Department, the Malaysian Industrial Development Authority and the Ministry of Finance.

Eng Yew advises clients in various industries, including telecommunication, financial services, transport, healthcare, plantation, construction, media, manufacturing and services.