Eunice Kuo, National leader of Deloitte China Tax and Business Advisory Services (including Mainland, Hong Kong and Macao).
She has 33 years experiences in providing cross-border tax service. Before joining Deloitte China in 2010, she was the tax practice leader and led transfer pricing and international tax services of Deloitte Taiwan.
Eunice has many years of providing transfer pricing services. She started up Deloitte Taiwan's transfer pricing practice. She has worked for preparation of transfer pricing report, planning for cross-border transactions including supply chain issues, value chain analysis, advice on global transfer pricing policy, transfer pricing due diligence at M&A projects and helping mitigate transfer pricing risk, assistance in tax audits, help with conclusion of advance pricing agreements and mutual agreement procedures, and advice on business restructure. Eunice has led mutual agreement procedure and advance pricing arrangement projects and also significant tax dispute cases and has successfully helped clients close the cases. Her clients include multinational companies operating in China as well as Chinese headquartered companies with overseas operations.
Eunice is experienced in solving complex and difficult tax dispute cases for clients. She has helped clients gone through formal tax controversy process and also has helped clients close tax disputes through negotiation and settlements.
Eunice is a Taiwanese certified public accountant (CPA) as well as Chinese CPA. Eunice has been named the leading TP advisor consecutively every year by Euromoney. She was also been named as the Best of the Best 2013-2015 & 2016-2018 in transfer pricing area by International Tax Review. Eunice is a frequent speaker at public seminars and also trainings of tax authorities. She has also been active in associations in Shanghai and has been invited to speak for the enterprises. Eunice has also been contributing articles in transfer pricing area to International Tax Review and other publications.
China's State Administration of Taxation (SAT) has been encouraging taxpayers to use the profit split method for a long time. However, outside of advance pricing agreements (APAs), the profit split is not a practical transfer pricing method. Even in the case of APAs, the profit split is used in less...
China's transfer pricing regulations have been in place for approximately five years. During that period, both the tax authorities and taxpayers have seen major changes in the transfer pricing documentation, audit, and advance pricing agreement (APA) environments, as both groups developed their...