Avik Bose, Theppine Kyi and Michellin Choo

Avik is a Tax Partner at Deloitte Singapore. With over 16 years as a global transfer pricing professional with Big Four accounting firms, Avik has a wealth of experience in transfer pricing planning structures for various types of business models, supply/value chain realignments, intellectual property valuation, structuring and pricing intercompany financial transactions, corporate guarantees, cash pooling, debt factoring and leasing arrangements, thin-capitalisation analysis as well as planning and executing global documentation projects for multinational corporations (MNCs).

In his work with clients, Avik helps MNCs in industries spanning automotive, aerospace, financial services, shipping, IT, oil and gas, chemicals, pharmaceuticals, real estate, consumer goods and telecommunication, to develop and implement commercially viable transfer pricing policies to achieve tax efficiencies across jurisdictions. He has represented his clients before revenue authorities in several Mutual Agreement Procedure (MAP) and Advanced Pricing Agreement (APA) cases including representing before the Tax Courts.

Avik is also an active speaker at various transfer pricing discussion forums and authors articles in public domain. In the past, he had conducted training sessions on TP issues with revenue authorities in the region.

Before relocating to Singapore, Avik worked in Australia, India, the United Kingdom and the United States.

Avik is a Chartered Accountant by profession and holds a Master Degree in Commerce. He is also an Accredited Tax Professional with the Singapore Institute of Accredited Tax Practitioners.

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Theppine is a transfer pricing manager with Deloitte Singapore, and has more than 9 years of tax experience in the Big Four firms across the UK and Singapore. He has served local / multinational / listed financial services companies in Singapore and the UK.

Theppine has extensive experience in assisting financial services clients with their transfer pricing requirements, including advising clients on transfer pricing planning and documentation of intercompany financial transactions and treasury functions, analysis and modelling of clients’ thin capitalisation positions and intercompany debt pricing. In addition, he has assisted clients in negotiating with tax authorities on APAs and transfer pricing audits.

Theppine graduated with a Bachelor of Science (Psychology) from the University of Bristol and holds a Masters in International Commercial Law from the University of Leicester. He is also a Chartered Accountant and an ICAS Tax Professional with The Institute of Chartered Accountants of Scotland.

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Michellin is a Transfer Pricing Assistant Manager in Deloitte Singapore, with experience advising leading multinational clients in the Asia Pacific region from across the investment management, banking, insurance, securities brokerage, treasury and sovereign wealth fund sector.

Her experience includes the preparation of strategic local / global transfer pricing documentation and planning studies, restructuring solutions, and monitoring of global / local transfer pricing risk exposures. In addition, she has successfully supported her clients on negotiation with tax authorities involving APAs, MAPs, as well as audit defence solutions and support with a focus on intra-group loan transactions.

Michellin graduated with a Bachelors in Accountancy (Honours) from the Nanyang Technological University, Singapore, and earned CFA Level I.