Malaysia

Deloitte Malaysia / Deloitte Touche Tohmatsu Tax Services Sdn Bhd

Level 16, Menara LGB

1 Jalan Wan Kadir

Taman Tun Dr Ismail

60000 Kuala Lumpur

Malaysia

Tel: +60 3 7610 8837

Email: tgoh@deloitte.com

Website: www.deloitte.com

Theresa Goh is the national transfer pricing leader of Deloitte Malaysia. Theresa is based in Kuala Lumpur and her experience covers transfer pricing, tax audits, investigations and tax planning/advisory work for clients in a wide range of industries, including manufacturing, services, and the oil and gas sectors. She has more than 20 years' experience, encompassing several facets of tax and transfer pricing matters. She has extensive experience in successfully completing many tax planning and consulting assignments in areas such as restructuring, and mergers and acquisitions.

Theresa's experience in tax and transfer pricing controversy management includes preparation of strategy for litigations involving anti-avoidance issues and application of alternative transfer pricing methodologies during audits. She also assisted clients in concluding the first and all three advance pricing agreements (APAs) signed in Malaysia to date.

Theresa led Deloitte Malaysia to win the first ever Malaysia Transfer Pricing Firm of the Year award presented by International Tax Review. She was voted as a leading tax adviser by International Tax Review in 2008/2009, and has been recognised as one of the world's leading transfer pricing advisers by Euromoney, consistently from 2009 to 2013. Theresa was also voted as a leading female practitioner in international tax and transfer pricing in the Legal Media Group's 2012 Guide to the World's Leading Women in Business Law, and as Malaysia tax controversy leader by International Tax Review in 2013/2014.

Theresa is a council member of both the Malaysian Institute of Certified Public Accountants (MICPA) and the Chartered Tax Institute of Malaysia. She is the chairwoman of MICPA's Membership Affairs committee, and a member of its Tax and Examination committees.

Theresa is a certified public accountant (CPA) in 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. She has participated in several operational dialogues with the Inland Revenue Board of Malaysia and jointly presented an APA paper in Tokyo.

Deloitte Malaysia

Level 16, Menara LGB, 1 Jalan Wan Kadir,

Taman Tun Dr. Ismail

Kuala Lumpur, 60000

Malaysia

Tel: +603 7610 8836

Email: kuchow@deloitte.com

Chow Kuo Seng is the Business Tax Audit & Investigation (A&I) leader of Deloitte Malaysia. Based in Kuala Lumpur, he has more than 30 years' experience in tax audits and back duty investigations.

Kuo Seng's experience in A&I controversy management includes providing tax advisory/consultancy and managing compliance work for local and multinational companies as well as high net-worth individual clients and prudential audit review for tax risk management purposes.

His years of experience in client service, and his profound engagement with the clients and the tax authorities have yielded exceptional resolutions, resulting in positive settlement negotiations, facilitation and amicable resolution of disputes through the Dispute Resolution Proceeding at local tax headquarters.

Kuo Seng's approach has earned the tax authorities' acknowledgement of his uncompromising and yet mutually benefitting methodology, which respects the tax authorities' position and at the same time protects the taxpayer's rights and responsibilities both under law and in adherence with local practices and policies.

Kuo Seng is a tax appeal specialist, and is also a much sought-after speaker at public forums on current tax issues organised by the tax authorities and also by professional firms.

He is a chartered accountant and an approved tax agent under the Malaysian Income Tax Act, 1967.