David commenced legal practice in 1974. He is admitted to practise in Australia, England and Wales (Lincoln’s Inn), the Courts of the Dubai International Financial Centre, New York (as a Legal Consultant), the Singapore International Commercial Court, New Zealand and Papua New Guinea.
He was appointed Queen’s Counsel in 1986
He currently practises in Dubai, London, New York and Abu Dhabi (Outer Temple Chambers), Sydney (Ground Floor Wentworth Chambers) and Brisbane (Sir Harry Gibbs Chambers) and is an associate member of chambers in Auckland (Shortland Chambers). He has acted for Commonwealth and State Governments as well as individuals and corporations. David was President of the Taxation Institute of Australia from 1993 to 1995, and of the Asia Oceania Tax Consultants’ Association from 1996 to 2000.
He has lectured at the University of Sydney for the Master of Taxation course, the University of Queensland for the Master of Laws course and served as an Adjunct Professor of the University of Queensland. He is the co-editor of the Oxford University Press Journal Trusts & Trustees.
He is Chairman of the STEP International Client Special Interest Group, a director of STEP and a member of its World Wide Council and various Committees, a cochair of the United Arab Emirates Chapter of the International Section of the New York State Bar Association, and a member of the Executive Committee of the Section, an Academician of The International Academy of Estate and Trust Law, a Member of the Middle East and North Africa Branch Committee of the Chartered Institute of Taxation (UK), a member of the Worshipful Company of Tax Advisers, a Freeman of the City of London and an Honorary Member of the Taxation Institute of Hong Kong. In 2016 he chaired the DIFC’s Wealth Management Review Working Group.
David is listed in the Taxation Category in the Australian Financial Review/Best Lawyers review of the Australian Legal Profession in 2008 and all later years and in 2014 was the Tax Institute’s Chartered Tax Adviser of the Year. In 2010 he was awarded the Order of the Rising Sun (with Gold Rays and Neck Ribbon) for his services to Australia-Japan relations. In 2012 he was appointed a Member of the Order of Australia for, among other things, “service … to taxation law and legal education.” In 2017 he was recognised by Legal Week and The American lawyer as part of the Private Client Global Elite.
Carlo L. Navarro is currently Deloitte’s SEA Transfer Pricing Leader and heads Deloitte’s SEA Transfer Pricing Centre located in Manila, Philippines. He specializes in transfer pricing, international corporate restructuring and planning, cross-border taxation, and tax-effective supply chain transformations.
Before joining Deloitte, Carlo led transfer pricing and international tax practices of Big 4 firms around Southeast Asia. He has over 20 years of experience working in various jurisdictions in Southeast Asia as an International Tax and Transfer Pricing practitioner, giving him practical experience in dealing with Tax Authorities of these countries.
He has assisted clients in various phases of transfer pricing engagements, from planning, documentation and audit defense to negotiating APAs and MAPs. He has an excellent reputation in handling transfer pricing audits and bilateral negotiations.
As a recognized subject matter expert, he has published various articles in international tax journals, covering issues on permanent establishments, taxation and transfer pricing aspects of business restructuring, and the latest developments in the area of transfer pricing in Southeast Asia.
With over 20 years of tax experience, Paul Lau is a tax partner at PricewaterhouseCoopers (PwC) Singapore and he also plays an active role at the Singapore Institute of Accredited Tax Professionals as the chair of its Tax and Levies Committee.
His in-depth tax experience includes having advised clients on tax risk management and governance framework, mergers and acquisitions, corporate restructuring, asset securitisation, capital market instruments, tax sparing, real estate finance and transfer pricing.
At PwC Singapore, besides being the Banking and Capital Markets Tax Leader, Paul also heads up the Tax Technical and Policy unit where he provides guidance on interpretation of tax laws for the firm. He is also a member of PwC’s global financial services transfer pricing network where he is involved in rendering tax and transfer pricing advice to banks, investment funds and treasury centres in structuring cross border transactions.
Paul has written widely on the taxation of financial instruments and financial institutions. Among others, he co-authored the capital market transactions chapter in the leading Singapore taxation reference text entitled The Law and Practice of Singapore Income Taxation (Singapore: LexisNexis, 2013), as well as the taxation chapter in Theory and Practice of Islamic Finance (Singapore: Saw Centre for Financial Studies, 2008).
Certified Public Accountant, California, USA
Attorney, Texas Bar, USA
University of Houston Law Center
San Diego State University, Bachelor in Accounting
Cross-border investment structure and tax planning/Cross border financial structure and shareholder equity tax consultation and planning
Global Transaction Models Tax Consulting and Planning
Intellectual property tax planning
Tax treaty consultation and application
Foreign corporation establishment and consultation
Global transfer pricing strategy formulation
Tax implication analysis and permanent establishments
Tax structure consultation on EU investment and distribution system design
Thinker is a Director of Transfer Pricing (“TP”) services in PwC China based in Shanghai. Thinker has joined PwC tax team for more than 10 years. Thinker has accumulated extensive tax experiences in advising both MNCs and China domestic companies.
Thinker joined PwC Taiwan at first, when working in Taiwan, he provided domestic tax and international tax services as well as TP services to lots of MNC and Headquarters clients.
Thinker joined PwC China TP team in Shanghai from 2008 . Within this period, Thinker involved in and handled lots of TPD projects, APA projects and TP defense projects.
Thinker also worked with international tax team and provide services for lots of MNC and Headquarters regarding crossborder tax planning such as holding structure, transaction model planning, global TP planning, and tax defense services.
Thinker graduated from Taiwan University majored in accounting, he also obtained master degree of accounting from Taiwan Cheng-Chi University.
Thinker has China Certified Tax Agent(CTA),Taiwan Certified Public Accountant (CPA) and Certified Internal Auditor (CIA) license.
Greg was an international tax partner with PricewaterhouseCoopers based in New York for over 30 years. He was the global lead tax partner for some of the firm’s major multinational clients including Philip Morris International, Merck and Colgate Palmolive. For the last 8 years he was a tax partner with PwC Thailand based in Bangkok where he advised inbound investors into Thailand and outbound investors into the U.S. Greg retired from PwC in July 2017 and now advises select clients on Thai and U.S. tax matters.
Greg has a BBS in accounting and a MS in tax from Pace University. He is a U.S. CPA.
Canadian and international tax, foreign investment into Canada, international acquisitions, tax treaties, Canada/U.S. tax, estate planning, transfer pricing, tax disputes. 25 years’ experience in Canadian and international taxation. Familiar with tax systems of more than 30 countries.
Managing Partner, Cadesky Tax, Canadian and International Tax Specialists, Toronto
Chair, CPA Canada Tax Committee for Small and Medium‐Sized Enterprises
Chair, Lee, Cadesky & Company Limited, International Tax Consultants, Hong Kong
Elected Fellow of CPA Ontario (FCA Designation)
Past Governor, Canadian Tax Foundation
Chairman, Society of Trust and Estate Practitioners (STEP Worldwide), 2004—2006;
Chair, STEP Canada, 1998—2004; currently Vice President of STEP Worldwide
Recipient Geoffrey Shindler Award for Outstanding Contribution to the profession, 2013, STEP’s highest award.
Chairman, Tax Specialist Group (TSG), 1999—present
Chairman, International Tax Specialist Group (ITSG), 2005—present
Author of numerous papers on Canadian and international taxation, lecturer and media commentator on tax issues.
Editor‐in‐Chief, Taxation of Real Estate in Canada (Carswell), co‐author, Trusts and International Tax Treaties(Tottel), Taxation at Death (Carswell), Towards Greater Fairness in Taxation, A Model Taxpayer Charter (IBFD)
Frequent speaker at professional seminars in Canada, the Caribbean, Europe, and Asia
Advised on tax policy and administration to Minister of National Revenue, Auditor General, Department of Finance, Canada Revenue Agency and several foreign governments
Board member, Asia Oceania Tax Consultants Association (AOTCA) and STEP USA
Kai Eng is a Partner specialising in GST at Ernst & Young Solutions LLP, Singapore
He has over 25 years of experience in the area of tax compliance, planning and consultancy work for local and multinational companies
Kai Eng is actively involved in GST process and internal control reviews under the Assisted Compliance Assurance Programme (ACAP), annual reviews of GST returns under the Assisted Self-Help Kit (ASK) Programme, GST advisory and planning assignments including assisting clients in negotiations with and obtaining rulings from the Inland Revenue Authority of Singapore (IRAS) on critical GST-specific transactions and refunds.
He is a co-developer of the firm’s GST training materials and has conducted numerous external and customised training seminars and workshops. He also conducts GST lectures at the Tax Academy of Singapore.
Over the past 2 years, he was actively involved in GST implementation projects in Malaysia and has also conducted GST training for the Royal Malaysian Customs Department (RMCD).
He is currently a member of the GST Committee with the Singapore Institute of Accredited Tax Professionals.
Registered Tax Attorney
Registered Tax Consultant
Guest Lecturer at Prasetiya Mulya Business School – Master Program Subject taught: Income Tax
Part-time Lecturer at University of Indonesia – Graduate Diploma in Taxation, Subject taught: International Taxation
Head of International Relation & Globalization at Indonesian Tax Consultants Association (ITCA)
Member of International Tax Planning Association (ITPA)
Member of International Fiscal Association (IFA) – Indonesia Chapter
Board Member of Indonesian Accountants Association – Tax Compartment (IAA)
Tracey is a partner in Deloitte Sydney’s Business Tax Advisory practice. With over 20 years’ experience in providing advice on all major areas of Australian tax including capital gains tax issues relating to acquisitions, divestments and restructures, loss management and integrity issues, capital allowance provisions, repatriation matters, tax consolidation and IFRS. She has a reputation for first class client service, providing pro-active and practical advice, and managing highly complex assignments.
Tracey is a Chartered Tax Advisor of The Tax Institute and Affiliate of the Institute of Chartered Accountants. She is currently the Vice President of The Tax Institute as well as serving on a number of national and NSW committees and has made numerous presentations on corporate and international tax issues over the years. Tracey was also recognized in 2016 by the International Tax Review as one of Australia’s women in tax leaders.
COMMITTEE AND BOARD MEMBERSHIP:
Chair and Focal Person, Extractive Industries Transparency Initiative MutliStakeholder Group
Chair, Extractive Industries Transparency Initiative Technical Working Group
Alternate for the Chair – National Power Board, Transco, PSALM, Investment Coordination Committee, Public-Private Partnership Governing Board
Alternate Member, National Development Company Board
Member, Agricultural Guarantee Fund Pool Governing Board
Member, Fiscal Incentives Review Board Technical Committee
Member, PFM Committee
Member, Industrial Guarantee and Loan Fund Technical Advisory Group
Member, National Biofuel Board
Member, National Agricultural and Fishery Council
Member, Executive Technical Board – Development Budget Coordination Committee
Member, Joint Department of Finance/Department of Budget and Management Committee on Cash Programming and Monitoring
Alternate Member, Technical Review of the National Action Plan on Youth Employment and Migration (NAP YEM)
Alternate Member, National Renewable Energy Board
Alternate Member, Philippines Development Forum Working Group on Decentralization and Local Government (PDF WG-DLG)
Alternate Member, Inter-Agency Committee on Tobacco (IAC-Tobacco)
Alternate Member, Board of Directors, 2005
Overseas Workers Welfare Administration
Member, Board of Trustee, 2003-2008
Metropolitan Waterworks and Sewerage Systems (MWSS)
Trustee, Philippine Economic Society (2010-2014)
Rock graduated from Law School of Peking University, obtained bachelor and master degree of law. He started his professional career in PwC Beijing office since 2002 and later served in Zhonghui Certified Tax Agents and Zhongrui Yuehua Tax Advisory Co., Ltd..
Rock is a member of China Institute of Certified Public Accountants (CICPA). He also obtained the qualification of China Nationwide Lawyer, Certified Tax Agent and the Chartered Financial Analyst (CFA). In 2013, he was elected as one of the elite talents of State Administration of Taxation (SAT).
In his professional life, Rock has gained extensive knowledge and experiences in China business and tax advisory services for clients in various industries, including securities company, car financing company, advertising company, energy company, real estate company, IT company, etc. He has been providing China business and tax consulting services in relation regarding cross-border investment, tax risk assessment, restructuring, M&A, tax planning, tax compliance, outsourcing services and other professional service areas in China. In particular , he is a tax advisor with strategic insights on double tax treaties, nonresident administration, international tax policies.
1980: Osaka National Tax Bureau
1997: Ogura Tax Accounting Office
2015: Director of Board, International Relations of Kinki Certified Public Tax Accountants’ Association
2015: Member of International Relations Dept., JFCPTAA
Lam has over 25 years of experience working with multinational corporations and Vietnam clientele in all business sectors. He specializes in providing clients in M&A advisory, local tax advice, custom duty review, outsourcing other compliance issues relating to inbound investment.
Prior joining to RSM Vietnam, Lam has been with one of Big 4 for 11 years, advising many multinational companies on their investment structuring, entry strategies, foreign investment regulations, international and local tax planning and compliance.
Lam is currently in charge of the firm’s tax and consulting practice providing local tax and customs compliance, outsourcing and advisory services to foreign investors entering into and operating Vietnam. He has also represented various companies and industries in their representations to local authorities in matters relating to foreign investment and taxation policies and interpretations.
Lam is currently the Board Executive of Vietnam Tax Consultants’ Association.
Kijun Kim is group manager in P&G’s Tax organization based in Korea.
He received bachelors degree in Accounting from Korea Kukmin University.
He joined P&G in 1996, having experience of many aspects of taxation matters including Korea country Tax, Asia Transfer pricing, Business model and Corporate restructuring, Vietnam Customs engagement with USABC, Audit management, System changes, Compliance governance model design, etc. and now specializes in Indirect tax on VAT/GST and Customs valuation for P&G Asia region.
He has delivered not only Tax technical trainings but general finance, accounting and other soft skills, and was awarded the best corporate trainer in P&G Korea.
K. Sandra Segaran is currently a General Manager (Group Tax) in Petronas. Prior to joining Petronas, he was an Executive Director in a Big-4 accounting firm where he served 8 years, including a stint of 3 years as head of International Tax in the Malaysian practice. He started his career in Taxation in the Inland Revenue Board, where he served 22 years. Segaran’s over 30 years of tax experience covers a wide range of industries and legislation relating to all matters of Malaysian Taxation. He is a council member of the Chartered Tax Institute of Malaysia since 2011. In addition to serving in various subcommittees of CTIM he headed the Editorial Committee and served as editor of Tax Guardian for 3 years. He is currently the head of the Examinations & Education committee. Segaran is also a trustee of the Malaysian Tax Research Foundation. He is also a regular speaker in CTIM and public seminars in Malaysia on various tax topics. He holds a degree in Economics (Business Administration), Bachelor of Jurisprudence (Hons) and MBA (Accountancy) from University of Malaya.
Possess extensive knowledge of the accounting and tax systems of Mongolia
In-depth knowledge of tax procedures, rules and regulations and double tax treaty network of Mongolia
Possess advanced knowledge of International Financial Reporting Standards, accounting law, rules and regulations of Mongolia
PROFESSIONAL TITLES OBTAINED:
Certified Public Accountant (CPA) of Mongolia
Certified Public Tax Accountant (CPTA) of Mongolia
ACCA member student (completed first 6 foundation exams).
Jeremy joined PwC in 1994 and is currently a Tax Partner in PwC Hong Kong. He has extensive experience in the transportation and logistics industries including airline operator, aircraft leasing operation and online business operation.
Jeremy handled both tax compliance and consulting assignments and has extensive experience in Hong Kong and regional tax consultancy work including corporate restructuring and taxefficient holding structures, tax planning for IPO, regional tax planning, mergers and acquisition, tax ruling application, tax investigation, debt financing structuring, cross border tax planning, etc.
Jeremy is a member of the Hong Kong Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. Besides being a double degree holder in Economics and Law, Jeremy has also obtained his PCLL qualification. He is the Chairman of International Tax Committee of The Taxation Institute of Hong Kong and a Certified Tax Adviser.
Malou leads the tax practice of the Philippine office. She has more than 21 years of professional and extensive experience in providing tax consultancy services for various multinational companies of different industries such as Financial Services, Real Estate, Consumer & Industrial Products and Services (CIPS), Energy, Oil & Gas.
Her core experience includes corporate structuring and taxation, with emphasis on in-bound and out-bound investment planning; crossborder acquisitions; advisory on the application and interpretation of domestic laws on tax, investment, corporate and securities regulations; restructuring/reorganization; mergers & acquisitions; tax due diligence/ tax health check review; tax assessments and refund claims.
From April 2001 to December 2002, Malou joined the government upon invitation of the Commissioner of Internal Revenue as Technical Assistant for Legal and Operations.
Prior to joining the firm, her other professional experience includes working as an accountant and as a financial analyst.
She earned her degree in Bachelor of Laws in 1995 from San Beda College, Manila. Prior to law, she finished Bachelor of Science in Business Administration (BSBA) at the Philippine School of Business Administration.
She has completed various PwC training programs and the Asia Leadership Program at INSEAD Singapore.
Being both a CPA and a lawyer, Malou maintains active memberships at the Philippine Institute of Certified Public Accountants and the Integrated Bar of the Philippines. She is currently the President and member of the board of directors of the Tax Management Association of the Philippines.
LLM and jur. Phd of National Taiwan University, College of Law
Regular Visiting Scholar of International Tax Center Heidelberg Uni, International Tax Center of Max Planck Institute Munich.
Tax Attorney at PwC Taipei Office
Assistant Professor, Associate Professor, Dean of Faculty of Tax Administration of NTUB 2014-2017
Lecturer at Judge’s Academy, Finance Academy, IRS, Bar Association, CPA Association.
Member of IFA Taipei, Deutsche Steuerjurist Gesellschaft
Tax Litigation and Tax Planning
International Taxation and Practice
Burden of Proof in Tax Litigation, Case Study on Tax Litigation
Introduction of BEPS and Taxation on E-commerce, etc and 100+ articles
Theresa has more than 15 years of tax experience in the Big Four Accounting Firm and U.S. multinational company. She has extensive experience in corporate and indirect taxation, transfer pricing, mergers, acquisitions and divestitures, planning and policy and working with various tax authorities in finalizing tax affairs and resolving disputes.
Theresa has Bachelor of Accountancy (Honours) from Nanyang Technological University of Singapore, Bachelors of Law (Honours) from University of London, and Master of Taxation from University of New South Wales Australia. She is also a Chartered Accountant in Singapore, Australia and New Zealand and is an Accredited Tax Practitoner in Singapore.
Marissa O. Cabreros is the Bureau of Internal Revenue’s Assistant Commissioner (ACIR) for Legal Service since 2010. She is likewise designated the official Spokesperson for the Commissioner of Internal Revenue.
She has been in government service for 28 years now and holds the rank of CESO IV as a third level official in government service. She has served the BIR in various work assignments in the Region and National Offices including the Enforecement Service, Large Taxpayers Service and now at the Legal Service.
ACIR Cabreros has an exemplary educational background which covers the area of public management, accounting and legal profession. She finished her Masters in Public Management (MPM) under the joint program of the National University of Singapore Lee Kuan Yew School of Public Policy and Harvard Kennedy School of Government in 2013. Harvard is not a strange ground to her having finished her International Taxation studies in Harvard Law School in 1998. She earned her Bachelor in Science in Commerce major in Accounting in the University of Santo Tomas and her Juris Doctor degree from the Ateneo de Manila University.
Business Administration, Kookje University
Duksoo Commercial High School
2017.7.3: 30th President, KACPTA
2007.5.~2011.5: 8th~9th President, Seoul CPTA Association
2003.4.~2005.4: Deputy President, KACPTA - Deputy President, Seoul CPTA Association - Director of KACPTA Foundation - 25 years for the NTS
2012.03: Presidential Citation
2011.04: Interior & Safety Ministerial Citation
2004.03: Financial Ministerial Citation
1980.08: Service Merit Medal
Chairman and Senior Partner, Isla Lipana & Co./PwC Philippines; Board member, PwC’s Southeast Asia Regional Consulting practice; Founder and Managing Partner, Cabrera & Company Law; Columnist, The Philippine STAR (“as easy as ABC” column published every Sunday); Co-head, the Developmental Social Enterprise Awards, jointly presented by PwC Philippines and BCYF; Head, the Philippine Gems tourism campaign project and Chair, Franchise Excellence Awards Committee, the Philippine Franchise Association.
in Integrity by Integrity Initiative, organized by the Makati Business Club and European Chamber of Commerce
- His Philippine STAR column “as easy as ABC” is a finalist under the “Best Business Column” category of the 38th Catholic Mass Media Awards in 2016 (discusses business and national issues with emphasis on Filipino values)
- His Philippine Gems campaign was one of five Gold finalists in the 2014 AsiaPacific SABRE Awards (promotion of emerging tourist destinations in the country)
- His Philippine Resiliency: a Gem Uncovered project won an Asian Publishing Award for the firm in 2010 (top CEOs’ views on why the Philippines and the Filipino are resilient)
- Outstanding CPA in Public Practice Award, the Philippine Institute of Certified Public Accountants (PICPA), 2015
- Young Achiever in Public Practice Award, PICPA, 1998
- Outstanding Alumnus, PSBA, 2006
Current projects for the country:
- Reimagining VisMin Booklets are unique, all inclusive investment guides for the fastest-growing cities in the region, namely Bacolod, Cagayan de Oro, Cebu, Davao, General Santos City, and Iloilo
- Photo story contest is a value formation initiative to help raise the awareness among Filipino college and high school students of our timeless values as a people
- Philippine Gems of VisMin coffee table book is a literature on the top 12 less known tourist destinations in the VisMin.
- My Philippine Experience is a collection of anecdotes from foreign tourists who visited and fell in love with our country
Vic is a Tax Principal in SGV & Co. He is lawyer and has been with the Firm for 11 years. His area of expertise is Indirect Tax – Customs and Global Trade and gives tax and customs advice to leading multinationals in various industries.
OTHER KEY QUALIFICATIONS:
Serves as SGV in-house lecturer on “Introduction to the Bureau of Customs Organization and Procedures”, “Handling Post-Entry Audits” and “Annual Customs Updates”
Resource speaker on “Handling BOC Audits” to the Philippine Institute of Certified Public Accountants, various industry groups and professional organizations
Contributor of customs-related articles in BusinessWorld, a Philippine business newspaper of general circulation
Rina Manuel has been an experienced corporate tax professional for the past 23 years. She specializes in Telecom taxation, Tax planning and strategy, Tax risk management, National and local tax compliance, and Financial reporting of taxes.
She is also a passionate tax reform advocate. Together with the Tax Management Association of the Philippines (TMAP), she has collaborated with legislators, tax administrators, academics, business groups/ professional groups and various individual taxpayer groups in pushing for a simpler, fairer and more equitable Philippine tax system.
To broaden her technical skills in tax advocacy matters, she attended the Comparative Tax Policy and Administration Executive Education Program at the Harvard Kennedy School. She also regularly attends international tax conferences to update her on global tax developments.
She started her career with the SGV & Co. Tax Division as a tax compliance auditor before moving to Smart Communications, Inc. (SMART) in 1996 when it was still a new player in the industry. Since then, she has developed its corporate tax practice, coupled with the company’s unprecedented growth.
In SMART, she is responsible for the over-all Tax management of the PLDT Wireless and Digital group of companies. Through the years, SMART has consistently been recognized as Top Corporate Taxpayer by the BIR and Local Government Units (LGUs).
Rina is a well-recognized leader in her profession. After being part of the TMAP Board of Directors since 2008, she was elected TMAP President in 2014 and led key tax advocacies, such as Tax Reform Now and VAT Refund issues.
Benedict Tugonon is the Head of the Tax Department of the Law Firm of Quiason Makalintal Barot Torres Ibarra Sison & Damaso. He earned his bachelors degree in Law, and also in Philosophy and Letters, from San Beda College Manila.
He joined the law firm in February 2000, and has since undergone an extensive and hands-on training in tax advocacy, tax audits, and tax litigation.
He has advised numerous clients on the tax aspect of major transactions, including property acquisitions and transfers, corporate mergers and reorganization, tax audit, and estate tax planning. He periodically conducts tax seminars and lectures to tax professionals and clients.
In 2016, he served as the President of the Tax Management Association of the Philippines (TMAP). During his term as TMAP President, he initiated the TMAP National Elections Tax Policy Survey, which was instrumental in making Tax Reform a key election issue during the 2016 Philippine National Elections.
Lea has been in the tax practice for about 21 years. She was posted in Grant Thornton (Vietnam) Ltd, where she was the Tax Director for two years until she joined P&A in 2009.
Lea has extensive experience in providing tax advisory services on direct international taxation, conducting studies on appropriate investment vehicles, and recommending the most tax efficient corporate structures for investments and acquisitions.
She has also been involved in tax due diligence work in connection with M&A activities; personal income tax advisory and planning; preparation of various opinions and analyses of tax issues; and dissemination of tax updates through the conduct of tax seminars.
BPOs, real estate, media, banks, mining, and insurance