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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

16 Raffles Quay #22-00 Hong Leong Building

Singapore 048581

Singapore

Tel: +65 6213 2813

Email: hweelenggan@kpmg.com.sg

Website: www.kpmg.com/sg

Hwee Leng is a partner of the firm's indirect tax practice and has substantial experience in GST-related matters both as a regulator and as a business adviser. She has assisted businesses in responding to audit queries from the Inland Revenue Authority of Singapore (IRAS). She also 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).

Before joining KPMG, Hwee Leng was a senior tax officer with the IRAS. She was part of the GST implementation team that drafted the circulars on the operation of the GST, the GST laws, schemes for businesses and the marketing of GST to relevant stakeholders.

After the implementation of the GST in 1994, she was involved in the audit of GST-registered businesses, the drafting of GST policy, the fine-tuning of the GST system, the implementation of the GST rate-increase as well as the management of subsequent amendments to GST laws.

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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 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 more than 20 years of 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 (for example in China and Malaysia) on their proposed indirect tax reforms. He has also been involved in client implementation projects on Malaysian GST.

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 the 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 at both local and international conferences and has contributed widely to media and international publications.

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Danny Koh

Deloitte Singapore

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 at Deloitte Singapore. Danny has more than 14 years of experience in advising clients on Singapore's goods and services tax (GST). He serves local and multinational companies in a wide spectrum of industries including financial services, manufacturing, consumer products, oil and gas, telecommunication and air transportation.

He also has extensive experience in assisting his clients with performing GST Assisted Compliance Assurance Programme (ACAP) 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 is a regular speaker at the Singapore Tax Academy.

Danny has a bachelor's degree in accountancy from the Nanyang Technological University, and is a member of 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

Fax: +65 6224 1345

Email: kokshanglam@kpmg.com.sg

Website: www.kpmg.com/sg

Kok Shang has been involved with GST since before the inception of the tax in Singapore in April 1994, and has since accumulated 20 years of relevant experience.

He was appointed on January 1 2013 by Tharman Shamugaratnam, Singapore's finance minister, to sit on the GST Tax Review Board for three years, where his duties on this administrative tribunal are to adjudicate disputes between taxable persons and the Comptroller of GST.

Kok Shang also sits on the GST Committee of the Singapore Institute of Accredited Tax Professionals. Altogether, he has 28 years of experience working in a public accounting environment, with 13 years spent working on corporate tax before he moved on to specialise in GST.

Kok Shang has vast experience advising clients on the restructuring of transactions to achieve GST efficiency and on GST implications arising from mergers and acquisitions, including the transfer of businesses as a going concern. His experience includes performing GST prudential reviews, GST due diligence and advising clients on the application for the Assisted Compliance Assurance Programme (ACAP). He advises clients selected by IRAS for the mandatory Compliance Assurance Programme (CAP) and on the application for the Assisted Self-Help Kit (ASK). Kok Shang also advises clients on matters relating to customs and free trade agreements.

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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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Robert Tsang

Deloitte & Touche LLP

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

Singapore 068809

Direct: +65 6530 5523

Fax: +65 6538 6166

Mobile: +65 96462023

Email: robtsang@deloitte.com

Website: www.deloitte.com

Robert heads Deloitte's Asia Pacific and Southeast Asia indirect tax teams. He previously ran the Andersen UK indirect tax controversy practice, then the Andersen and Deloitte US international VAT teams, and has spent the last eight 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 Southeast Asia and India), in Greater China (including Hong Kong), in the US/Canada and in the European Union (from a base in the United Kingdom). On Malaysian GST he has advised the Ministry of Finance, the Tax Review Panel and Royal Malaysia Customs on the shape and structure of the new rules, and is involved in the efforts of the OECD to create definitive global VAT/GST guidelines.

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 also sits as a member of the Singapore GST Board of Review.

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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 is a partner at Deloitte Singapore and the Asia Pacific Tax Management and Compliance and Reporting Leader.

Rony has 33 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 others, 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 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 75 FTEs). 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. Rony is fluent in Dutch, English and French.

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Yeo Kai Eng

EY

Adrienne McStocker

KPMG

Nigel Mellor

Ryan

Lim Pek Bur

Allen & Gledhill

Allen Tan

Baker & McKenzie.Wong & Leow

Kai Eng Yeo

EY

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