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Taiwan

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Thomas Chen

Deloitte Taiwan

14th Floor, Hung Tai Financial Plaza

156 Min Sheng East Road

Sec3, Taipei 10596

Taiwan

Tel: +886 22545 9988; ext 5467

Email: thomaschen@deloitte.com.tw

Thomas Chen is a partner of the tax division at Deloitte Taiwan. With more than 19 years of experience in tax advisory and tax controversy, he has focused on M&A tax planning and deals with cases of tax controversy on goodwill amortisation.

His experience spans multiple industries, including financial services, manufacturing, and life sciences and healthcare. He provides tax advisory services in relation to mergers and acquisitions, investment consultation and inbound tax issues consultation, tax compliance, transfer pricing, and tax controversy. He is very experienced in helping clients through each stage of tax controversy, including re-examination application, tax appeal with the Ministry of Finance, filing tax lawsuits with related courts, and even filing petitions for the interpretation of the Constitution.

Thomas holds a bachelor's degree in finance from the National Sun Yat-sen University in Taiwan and he is a certified public accountant (CPA). Thomas is a member of the Taipei City CPA Association, a member of the Taichung City CPA Association, and a member of the Taiwan Provincial CPA Association.

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Albert Gau

KPMG Taiwan

68F, Taipei 101 Tower,

No. 7, Sec. 5, Xinyi Road,

Taipei, 11049

Taiwan

Tel: +886 8101 6666 ext 01062

Email: albertgau@kpmg.com.tw

Website: kpmg.com/tw

Albert Gau is the executive board member of KPMG Taiwan. He served as the financial services sector head and international insurance coordinator in KPMG Taiwan for years. With specialisation in financial services industry, he has been providing audit, tax and advisory services for more than 27 years and leading the financial and tax audit services for KPMG's multinational banking and insurance clients.

Albert has extensive experience in tax filing and certification, transfer pricing review, tax controversy and negotiation, financial and tax due diligence, restructuring and IPO consultancy. Albert also provides financial and tax planning advice during the IPO process for major individual shareholders and corporates. He leads in the Foreign Account Tax Compliance Act (FATCA) implementation projects for domestic prestigious banks and insurance companies.

Albert has been active in participating in the Taiwan Financial Supervisory Commission's (FSC) consulting projects. He serves as the lead adviser in research projects for Taiwan insurance authorities including 'Development of Life Insurance Internal Model Related Supervisory Regulations', 'Study of Own Risk and Solvency Assessment (ORSA) for Insurance Companies' and 'IFRS 4 – Insurance Contracts Accounting Phase II'.

Albert graduated from the Accounting Department of National Taiwan University and earned his MBA degree with majors in advanced accounting and taxation from Baruch College, City University of New York in the US. He is now a PhD candidate in accountancy at the Business School of Renmin University in China. He has CPA and tax agent licences in Taiwan, as well as a CPA licence in New York state in the US. He is also a lecturer for the Taiwan Insurance Institution and Risk Management and Insurance Graduate School of National Chengchi University.

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Robin Lin

Deloitte Taiwan/DTT-Attorneys-At-Law

13th Floor, Hung Tai Financial Plaza

156 Min Sheng East Road

Sec3, Taipei 10596

Taiwan

Tel: +886 22545 9988; ext 7527

Email: robinlin@deloitte.com.tw

Robin Lin has been the managing partner of DTT-Attorneys-At-Law since 2006. Robin has represented his clients in administrative litigation, tax controversy, civil and criminal litigation, anti-trust law, forensic accounting, corporate investment and general corporate matters for more than 20 years.

He has extensive experience in regulatory compliance and focuses on consultation regarding tax law, the Personal Information Protection Act (PIPA), Foreign Account Tax Compliance Act (FATCA), trade secret protections and corporate affairs. Throughout his career, Robin has participated in or spoken at many seminars and symposia of government agencies and private organisations. Robin has been a lecturer on tax controversy issues at the National Taiwan and National Chengchi universities.

Robin participated in contract negotiations for the build-operate-transfer (BOT) project for the Taipei Nangang Exhibition Hall, and was the legal consultant for the Private Participation in Infrastructure Management Project (PPIMP). He also assists Taiwan financial institutions, including banks and insurance companies, to implement FATCA compliance projects. Robin works with clients operating in the financial, logistics, hotel, travel and real estate industries, regarding compliance with PIPA and establishment of PIPA management systems, and to acquire international certificates.

Robin holds a bachelor's degree in law from National Taiwan University. He is a member of the Taipei Bar Association, a member of the Taichung Bar Association, a member of the Taiwan Administrative Association, and a representative of the Arbitration Association of the Republic of China.

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Glendy Yuan

Deloitte Taiwan

12th Floor, Hung-Tai Plaza

156 Min Sheng East Road, Sec. 3

Taipei, TW

Taiwan

Tel: +886 2 25459988; ext 3371

Email: glendyyuan@deloitte.com.tw

Glendy Yuan is a tax partner for Deloitte Taiwan and has more than 20 years of experience in tax advisory and tax controversy. She is one of the leading tax partners for Deloitte Taiwan's tax controversy services.

Her previous tenure at Arthur Andersen Taiwan included roles as a partner and senior manager of TN Soong & Co.

Glendy's main focus includes tax advisory services in relation to M&A, investment consultation and consultancy services for inbound tax issues, tax compliance, transfer pricing, and tax controversy.

She is very experienced in helping clients through each stage of a tax controversy, including re-examination application, tax appeal with the Ministry of Finance, filing tax lawsuits with related courts, and even filing petitions for the interpretation of the Taiwanese Constitution.

Her experience spans multiple industries including financial services, manufacturing, consumer products, and private equity funds. In addition, Glendy understands the local tax environment and how the Taiwanese tax authorities function.

Glendy holds a bachelor's degree in business administration from National Chung Hsin University and she is a certified public accountant (CPA) and enrolled patent attorney-in-fact. Glendy is a member of the Taipei City CPA Association, a member of the Taiwan Provincial CPA Association.

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Sherry Chang

KPMG

Sophie Chou

EY

Stephen Hsu

KPMG

Josephine Peng

Lee & Li

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