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

Website: www.deloitte.com

Thomas Chen is a partner of the tax division at Deloitte Taiwan. With more than 18 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. 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.

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

Website: www.deloitte.com

Robin Lin is the managing partner of DTT-Attorneys-At-Law, a member firm of Deloitte Taiwan since 2006. In addition to serving as a legal counsel for Deloitte Taiwan, Robin has been representing his client 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 is focused on consultation regarding tax law, Personal Information Protection Act (PIPA), Foreign Account Tax Compliance Act (FATCA), trade secret protections and corporate affairs. Throughout his career, Robin has actively participated or spoken in many seminars and symposia of government agencies and private enterprises. Robin has been the lecturer of tax controversy at National Taiwan University, and National Chengchi University.

Robin participated in contract negotiation for the build-operate-transfer (BOT) project with respect to Taipei Nangang Exhibition Hall, and he was the legal consultant of Private Participation in Infrastructure Management Project (PPIMP). He is the legal consultant assisting Taiwan financial institutions, such as banks and insurance companies, in implementing FATCA compliance projects. Moreover, Robin also assists clients from financial, logistics, hotel and travel industry and real estate developers to comply with PIPA, to establish PIPA management system and to acquire international certificate.

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

3rd Floor, ChinaSteel Building

88 Chenggong 2nd Road

Kaohsiung 80661

Taiwan, ROC

Tel: +886 (7) 530-1888 Ext 8001

Email: waynetseng@deloitte.com.tw

Website: www.deloitte.com

Wayne Tseng is the partner in charge of the southern district of the tax division at Deloitte & Touche Taiwan. Wayne joined Deloitte Taiwan in 1981. After working in the audit division for 10 years, he transferred to the tax division. Wayne provides Deloitte clients with expertise in a wide range of tax issues, including integrated consultation and planning services relating to company restructure, merger and acquisition, inbound and outbound investment, corporate income tax, transfer pricing individual and family tax, and Company Act and Securities and Exchange Act consultation.

Before joining Deloitte Taiwan, Wayne worked at Arthur Anderson in the audit and tax and business advisory department.

He is a lecturer at the Continuing Education Centre, Graduate Institute of Accounting and Finance at National Chen Kung University (NCKU). Wayne earned an executive master's of business administration from NCKU and a bachelor's of business administration in accounting from Soochow University.

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

Website: www.deloitte.com

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 the leading tax partner for Deloitte Taiwan's tax controversy services as well as the leading tax partner for the global financial services industry for Deloitte Taiwan.

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

At the moment 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 law suits 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, and director of the Taipei City Tax Attorney Association.