BEPS 2.0 Pillar Two – updates from the OECD, Hong Kong and around the world

Flora Chan, Partner, Tax Services, PwC Hong Kong

Flora Chan is a Tax Partner in PwC Hong Kong’s BEPS taskforce. Flora has over 13-year experience providing Hong Kong tax advisory and controversy services, and Australian tax advisory services to conglomerates, listed and large private groups, local entities as well as charitable institutions. 

Flora specialises in the global minimum tax under BEPS 2.0. She has worked with multinational groups across different industries to assist them with impact assessments, modelling, technical advice, mitigation planning, operational enhancement, and provide training to in-house teams.

In addition, Flora assisted clients in resolving tax disputes and tax audits with the Hong Kong Inland Revenue Department and has experience in managing Board of Review proceedings for overseas clients. Flora also assisted clients to prevent and manage tax controversial issues such as capital gains, and tax residency status, and advise on group restructuring.

Ivan Lam, Director, Tax Services, PwC Hong Kong

Ivan Lam is a Tax Director in PwC Hong Kong’s BEPS taskforce.  Ivan has over 16 years of experience in tax and regulatory consulting services.  As a very experienced tax expert, Ivan is also specialized in corporate restructuring, mergers and acquisitions, tax healthcheck and financial planning for inbound/outbound investment.

Since 2021, Ivan had assisted 30+ MNC groups (covering financial services, property development, asset management, hi-tech, listing group and family office) to assess the BEPS 2.0 impact to the group and provided different solutions (e.g. corporate restructuring, value chain transformation, transfer pricing arrangement, etc.) to the groups to minimize such impact.  Ivan has also been providing BEPS 2.0 compliance support to these groups, such as provision of BEPS 2.0 trainings to the finance/tax personnel, preparation BEPS 2.0 data input guidance, supporting ERP system upgrade, etc.

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