Sarah Chin is the Tax and Business Advisory Services Leader – Southern China Region. She is also the National, and the Asia Pacific Regional Leader, for Indirect Tax and Customs at Deloitte China and a member of the Steering Committee of Deloitte's Global VAT and Customs group.

Sarah started her career as an inspector with HM Revenue & Customs (HMRC) in the U.K. before entering the consulting profession. Sarah spent 7 years in the UK primarily advising on Governmental issues and International VAT before relocating to Switzerland where she spent 8 years establishing an International VAT Centre of Excellence prior to building and heading up an International VAT team in Switzerland for another Big 4.

Sarah works with clients in planning and implementing complicated VAT and Customs structures both in China and globally. Sarah is experienced in resolving some of the most complicated Customs matters regarding TP Valuations, Classifications and Anti-smuggling. Her main interest also lies in implementing supply chain structures combining the optimal export VAT refund structure, utilizing Customs driven reliefs. Although Sarah has in-depth experience in a number of industries, such as luxury products, manufacturing industry and automotive industry, her specialism lies in the Life Science and Pharmaceutical sector. Sarah is the global indirect tax and Customs lead for some of Deloitte's most strategic clients. For the past few years, Sarah has worked as a domestic expert with the Chinese Government on the design and approach of the VAT Reform.

Sarah issued many articles or books in different publications including International Tax Review, Taxation and CCH's China Tax Guide. She was quoted as Recognized Tax Adviser, “World Tax Guide” by ITR in 2009 and was named as an Indirect Tax recognized leader from 2012 through to 2017. She was also continuously recognized as a global leading indirect tax and Customs advisor. Sarah is a Chartered Tax Advisor with the Institute of Chartered Accountants of England and Wales. She also works as a recurring lecturer for the University of Zurich, University of Shanghai and University of Wuhan.

Tel: +852 2852 6440
Email: sachin@deloitte.com.hk

Paul Sin has 20 years of IT management and consulting experience focusing in financial services sector, currently leading the FinTech practice and Asia Pacific Blockchain Lab in Deloitte. Prior to Deloitte, Paul served as CEO of Fintech, CIO for bank, brokerage firm, and global conglomerate, as well as practice leader for EY, PwC, and IBM, specialized in emerging technologies and advanced analytics.

Tel: +852 2852 6448
Email: psin@deloitte.com.hk

Christopher Roberge is the Hong Kong tax partner specializing in international tax. Chris is also the leader of our Asia Pacific Regional Headquarters Platform where Chris and his team specialize in assisting companies do business in Asia Pacific and manage their regional tax affairs.

Chris has been practicing tax for over 20 years and has an extensive background in international tax and in particular Asian tax issues and their related impact back to North America. He also has significant experience working with multinational companies dealing with inbound and outbound tax issues including global tax minimization, supply chain planning, tax efficient financing, tax efficient repatriation, transfer pricing, and local country taxation.

Chris is a frequent speaker in Asia and North America on investment and related tax, legal and business issues for numerous organizations. Chris served on the board of directors at the Canadian Chamber of Commerce in Hong Kong. Chris is also the Asia Pacific Tax & Legal Clients & Markets leader and our global leader for Energy & Resources – Tax & Legal.

Tel: +852 2852 5627
Email: chrisroberge@deloitte.com.hk

Leonard Khaw is the Co-leader of Deloitte's Asia Pacific International Core of Excellence (AP ICE), a group of senior tax professionals that provides international tax services to Asia Pacific-based companies investing abroad, as well as multinational companies investing in the region.

Leonard is an international and M&A tax partner based in Hong Kong. He is also a Deputy Managing Partner of the Deloitte China Tax & Legal Services practice, and leads the Deloitte China Japanese Services Tax Group.

Leonard has more than 37 years' experience as a practicing tax professional in Australia, China, Hong Kong, Indonesia and the UK.

Leonard has extensive experience assisting multinational enterprises with planning, structuring and managing their operations globally, as well as specifically in the Asia Pacific region. He now focuses on advising multinational enterprises in relation to their Chinese and Asia Pacific operations. He serves several of the largest of Deloitte’s multinational enterprise clients in the region, helping their businesses to run smoothly, and to shape their tax strategy in the currently fast changing tax regulatory and compliance environment.

Leonard graduated from Manchester University with a Bachelor of Economics. He is a member of the Institute of Chartered Accountants in England and Wales.

Tel: +852 2852 1078
Email: lkhaw@deloitte.com

Philip Wong is the partner of the International & M&A Tax Services Group and the lead Transfer Pricing partner at Deloitte Hong Kong. He has a strong background in corporate taxation, spanning some 30 years, including prior professional experience with Deloitte Hong Kong office, the Inland Revenue Department and regional tax director in a multinational corporation.

Philip's area of specialization extend across a wide range, including Hong Kong taxation, cross-border transactions between Hong Kong and China, inbound investment strategies into Hong Kong and China, transfer pricing management, pre-listing tax planning and restructuring, regional tax planning and group reorganization, merger and acquisitions in an international context.

Philip’s distinguished career has equipped him with comprehensive skills and competence in serving MNCs that have various forms of investment in Asia Pacific regions and advising them on transfer pricing planning, supply chain optimization, R&D/ headquarter/ regional cost sharing arrangements, and tax-efficient structuring for cross-border supply chain transactions. Philip has advised clients in a wide range of industries, including the real estate, pharmaceuticals, apparel, electronics, telecommunications, financial services, entertainment, and manufacturing sectors.

Philip has been recognized consistently as a leading transfer pricing adviser in Hong Kong in Euromoney’s 2009, 2011, 2013 and 2015 Guide to the World’s Leading Transfer Pricing Advisers.

Philip is an associate member of The Hong Kong Institute of Certified Public Accountants and fellow member of The Association of Chartered Certified Accountants.

Tel: +852 2852 1004
Email: phiwong@deloitte.com.hk

Petrina Chang is the Tax Director with the Transfer Pricing team at Deloitte Hong Kong. She has over 15 years of professional experience in Hong Kong, China and regional transfer pricing planning advisory and documentation projects, as well as consulting experience in Hong Kong and China taxation. Her work also covers cross-border transactions between Hong Kong and China, as well as inbound and outbound investment strategies into Hong Kong / China.

Her major clients cover a wide range of industries, including manufacturing, trading, telecommunications and financial services. Petrina's unique professional experience equips her with comprehensive skills and knowledge in advising MNCs and Hong Kong clients on transfer pricing planning, business model optimization and supply chain planning projects, R&D/ headquarter/ regional cost sharing arrangements, formulation of global transfer pricing policy as well as applications for Bilateral Advance Pricing Arrangements and Mutual Agreement Procedures.

Tel: +852 2852 1662
Email: petchang@deloitte.com.hk

Claus Schuermann is the Tax Partner of Deloitte China in Hong Kong in the International Tax Services team and the German representative in AP ICE. He has over 20 years of practical corporate tax experience in Germany, Singapore, China and Hong Kong providing tax advice to MNC, SME and individuals.

Claus has a background in German taxation with a focus on outbound and inbound investment. During his 11 years in Asia he advised European MNCs with regard to their Asian investments, including setting up and acquisitions, tax efficient business models, Asia-Pacific outsourcing projects, incentive schemes. He has practical experience advising on Hong Kong tax matters as well as China tax matters.

He also advised Asia-headquartered groups on tax efficient investments to Germany. His client base includes corporates from the consumer goods, automotive, life science and healthcare and financial services industries.

Tel: +852 2238 7884
Email: clschuermann@deloitte.com.hk

Dr. Danny Po is Deloitte’s Asia-Pacific Managing Partner of our M&A Tax Services. Danny has more than 30 years of experience in China tax and business advisory services. He has been working closely with his teams in Hong Kong and the Mainland of China to provide a wide range of transaction related tax services for both inbound and outbound investment.

Danny is an active speaker and author on China inbound and outbound M&A tax topics for trade associations and professional bodies as well as media in the Mainland China and Hong Kong.

Danny is a fellow member of the HKICPA, ACCA, ICAEW, HKTI and HKICS. He is the co-Chairman of ACCA HK Committee's tax sub-Committee. Danny has a DBA degree granted by the Hong Kong Polytechnic University and a MBA degree granted by the Chinese University of Hong Kong.

Tel: +852 2238 7333
Email: dannpo@deloitte.com.hk

Cedric Carnoye is an experienced M&A Tax director at Deloitte China, based in Hong Kong . He is also heading the representative desk of Deloitte Luxembourg in Asia Pacific. Cedric has been based in the region for more than 6 years where he specializes in structuring efficient cross-border tax planning overseas for Asia Pacific based clients as well as assist with the setup of alternative investment funds.

Cedric has a strong experience in managing tax projects involving Asia Pacific investors or investments, especially with respect to structuring mergers and acquisitions, real estate, private equity or venture capital projects. Additionally, he has been involved in developing tax strategies and setting up cross-border holding, financing, intellectual property, supply chain and trading structures for Asia Pacific investors as well as structuring and setting up regulated and unregulated private equity and real estate funds for worldwide investors (including investors’ related tax structuring).

Cedric is also experienced in assisting with acquisitions, income repatriation planning and leveraging acquisition vehicles, restructuring of Asia Pacific operations for European investors and tax due diligence for the acquisition of overseas companies as well as tax audits and tax compliance.

Cedric has experience with servicing a broad range of clients such as private equity, venture capital, real estate or sovereign wealth funds, multinational/private/state owned companies based in Asia Pacific, North America and Europe. He also assisted financial institutions and family offices with certain acquisitions or setup of their operations.

Before joining Deloitte, Cedric worked in total 5 years for a financial institution and a Luxembourg tax/legal service provider where he was in charge of the North American market (PE and corporate clients).

Tel: +852 2238 7417
Email: cecarnoye@deloitte.com.hk

Ivan Strunin is the member of the Asia Pacific International Core of Excellence (AP ICE), a group of senior tax professionals that provides international tax services to Asia Pacific-based companies investing abroad, as well as multinational companies investing in the region. He also leads our ISTR/DGS practice in the APAC region.

Ivan has over 29 years of experience advising and helping MNCs structuring their US inbound and outbound investments and has worked in Chicago, Charlotte and Hong Kong offices. He has advised clients in various industries including, OEM and tier-two suppliers for the automotive industry, real estate, manufacturing, textiles, high tech and financial services. Through his work in North Carolina, he has significant with branded apparel manufacturers. He has also served in private industry as international tax director at a major global consulting firm.

Ivan has spoken frequently on topics of international taxation and investment. He has been a regular contributor to, and has served on the editorial boards of Corporate Business Taxation Monthly and, Mergers and Acquisitions. He has also served as regional vice president for the International Fiscal Association (IFA) in North Carolina. He is currently on the board of IFA Hong Kong and is Chairman of the Taxation Committee of the Hong Kong American Chamber of Commerce.

Tel: +852 2852 6783
Email: istrunin@deloitte.com