World TP Reviews

Transfer pricing

Key professionals at Deloitte include Austin Chen, Ye-Hsin Lin, Al Chang and Ming Chang. Al Chang is a leading APA advisor in Taiwan, while Ming Chang offers services including transfer pricing related consultation, transfer pricing benchmarking and documentation services. It has established the BEPS Corner, which helps clients to access information. It provides promotional videos, BEPS international developments, government response measures, action plan timetables and news. It uses technology such as the Deloitte TP Digital DoX, to improve transfer pricing practice efficiency. 

The team is helping a client by reviewing its transfer pricing policy and preparing three-tier transfer pricing documentation. It also assisted a client with tax consultation on transfer pricing compliance status. 

Grant Thornton

Jay Lo and Mike Lai are two key practitioners at Grant Thornton Taiwan. It is a member firm of Grant Thornton International with more than 200 practitioners in Taipei, Taichung and Kaohsiung. Its practice includes transfer pricing documentation preparation and risk analysis. In addition, it also helps clients review the Taiwan portion of international tax planning work done by other international accounting firms.  

In the last year, the team helped a client on a transfer pricing matter, including master file submission based on the new regulations. In 2019, they also assisted a client with a family business tax risk analysis in terms of the current world trends, risks and other areas. 

Emily Pai, Esther Hsu and Marsel Wang joined the firm in 2018. 


The team at KPMG includes more than 50 practitioners in its transfer pricing practice. They have a multi-firm collaboration with the integrated KPMG global network. They help clients deal with their transfer pricing documentation and overall tax burden management. In addition, the team holds the leading position in the BEPS landscape and monitors the updated global information and publications with respect to the programme. It also works closely with the Ministry of Finance to obtain the knowledge on the progression of international tax matters. 

In 2018, Willis Yeh and Chris Lin helped one manufacturer client on a transfer pricing matter. In this case, they provided value chain planning assistance and lowered tax audit exposure.