Contributors

Ash Khalek

Ash Khalek is the Managing Director and Senior Vice President for Asia Pacific Sales of IntraLinks. He is responsible for IntraLinks’ strategy and operations in the region. Ash brings to IntraLinks over 24 years of industry experience in sales leadership roles and has a strong track record of capturing the high growth potential of the APAC region.

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Ashok Munirathinam

Ashok Munirathinam, Database and Technology, SAP South East Asia

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Atin Bhutani

Atin Bhutani is the CEO of InCorp Group. Being passionate about building businesses, he started his own journey back in 2015 and incorporated InCorp Global Pte Ltd. Since formation, InCorp has established a leading regional presence in 7 Southeast Asian countries and continues to grow rapidly.

Successful at conceiving, managing, and aggressively growing businesses, he has assisted many SMEs and MNCs with their Pan-Asian expansion strategies.

Prior to setting up InCorp, he was the country head of HSBC’s International Subsidiaries Banking Division.

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Audrey Yap

Audrey is managing partner of Yusarn Audrey. She is a patent attorney and IP lawyer qualified to practice in Singapore, Malaysia and Solicitor of England & Wales. Audrey is the only lawyer in Singapore who has consistently been named one of the World’s Leading IP Strategists in a London-based survey conducted by IAM magazine since 2009 till 2013 for 5 years running. She was named as one of Singapore’s leading lawyers in the 2008 Who’s Who Legal.

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Augustine Low

Augustine has 10 years of engineering experience implementing commerce, Web Experience, and CRM platforms. His work covers a wide range of environments and development platforms. At OgilvyOne Singapore, Augustine creates solutions to drive businesses objectives and engagement through innovation coupled with right-sized technology stack.

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Aurelie Saada and Katia Melazzi

Aurelie Saada is the current President for PrimeTime Business and Professional Women's Association, which vision is to help professional women to achieve their highest potential through training, network and events. She’s a fervent supporter of professional development and women leadership, believing that women can support and help each other through the power of a community.

Aurelie is also APAC Site Lead for Fraud Risk for Microsoft, which team is doing fraud prevention and detection for all Microsoft clients.

Katia Melazzi is an Executive Coach specialised in Leadership & Transitions. She brings together a unique combination of coaching and mentoring skills with a solid management background and geographic exposure across Europe & APAC.

Before transitioning to coaching, she has gained a solid experience in Brand management, Business strategy, Marketing communication, and P&L Management as an xecutive in FMCG companies serving in several international roles over a two-decade span. When not wearing the coach hat, she enjoys giving back to the society supporting women’s empowerment; she is the current President for Tabitha Foundation and Nokor Tep Society and the Vice President for PrimeTime Business and 
Professional Women's Association.

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Avik Bose

Avik is a Tax Partner at Deloitte Singapore. With over 16 years as a global transfer pricing professional with Big4 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, 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.

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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Avik Bose and Anh Pham

Avik is a Tax Partner at Deloitte Singapore. With over 16 years as a global transfer pricing professional with Big4 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, 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.

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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Anh has more than 10 years of experience in Transfer Pricing (TP) with Big Four firms across SEA countries.

She has advised companies including multinational companies and local conglomerates in reviewing and/or designing restructuring models including operational model, functional model and transactional (or TP) model taking into account their commercial considerations and objectives in the context of increasingly complex tax and transfer pricing environment, reviewing cost sharing models, value chain transformation, developing pricing policies with profit alignment and TP strategies, Mutual Agreement Procedures (“MAP”) and Advance Pricing Agreements (“APA”), and preparing core TP documentation and managing global / regional TP documentation. She also has experience in advising multinational companies with their TP planning and defending their TP arrangements in TP audits.

Her experience spans across various industry groups such as electronics, retail, pharmaceuticals, real estate, logistics, insurance, consumer goods, foods, garment, tobacco, oil and gas, and other service sectors.

Anh obtained Masters of Business Administration at University College of Dublin, Dublin, Ireland. She is also a member of the UK Association of Chartered Certified Accountants.

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Avik Bose and Hamish Clark

Avik Bose, Tax Partner, Deloitte Singapore

Avik is a Tax Partner at Deloitte Singapore. With over 18 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 various industries spanning automotive, aerospace, financial services, shipping, IT, oil, gas & chemicals, pharmaceuticals, real estate, consumer goods, and telecommunication 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.

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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Hamish Clark, Tax Director, Deloitte Singapore

Hamish is a Tax Director at Deloitte Singapore and has over 15 years of experience in transfer pricing and international tax, including 10 years of commercial experience in the energy sector. He was previously the Head of Transfer Pricing at one of the world’s biggest independent commodity trading companies, and prior to that was in the transfer pricing team of a ‘supermajor’ integrated oil & gas company.     

During his tenure as the Head of Transfer Pricing, Hamish led detailed APA negotiations with different tax authorities, advised on high value transactions, and managed the tax audit defence in important jurisdictions for the group. He has undertaken different roles across an integrated oil & gas company, covering downstream, trading, and corporate treasury. 

His specialist skills include tax efficient supply chain management, treasury transfer pricing, new policy development, operational transfer pricing, and managing transfer pricing compliance. In his prior roles, he also successfully led the transfer pricing team on a number of key projects, including post takeover integration, high profile tax authority engagements, implementation of BEPS Action 13 requirements, and a reorganisation of a major business.  

Hamish has a wealth of practical experience in navigating complex fact patterns, alongside robust transfer pricing technical knowledge. He trained in corporate tax and transfer pricing at a Big Four firm in London. He holds an LLB law degree and is a Chartered Accountant.   

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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.

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