Mr.Joseph C K Fu Managing partner of JFU; CPA qualified in HK and UK;

Other authors:

Li, Jia, Tax Manager of JFU Consultants (Beijing); Experienced in tax service; Bachelor of Economics, University of International Business and Economics.

Gao, Lingjiang; Constant of JFU Consultants (Beijing); PhD of Public Finance, Renmin University of China; Master of Economy, Xinjiang Institute of Finance an

• Joseph C K Fu, Managing Partner, JFU Consultants (Beijing) Limited
• Jackie Jiang, Operating Director, JFU Consultants (Beijing) Limited
• Other authors (click here for more information)

• Joseph C K Fu, Managing Partner, JFU Consultants (Beijing) Limited
• Jackie Jiang, Operating Director, JFU Consultants (Beijing) Limited
• Other authors (click here for more information)

Mr. Joseph C K Fu is the major author of the guide and has accumulated over twenty five years of working experience and knowledge in the area of taxation in Asia. Fifteen of those working experience years were gained in Deloitte as the Deputy Managing Partner and in Ernst & Young as the Head of the National Tax Centre.

He is currently the Managing Partner for a professional service firm in Beijing; JFU Consultants Limited and is CPA qualified in two jurisdictions, Hong Kong and the United Kingdom. Mr. Fu also sits and was president in 2002/2003, of the Taxation Institute of HK.

Awarded and named one of Hong Kong’s and China’s top advisors by Euromoney in 2002 and by the International Tax Review in 1998, 1999, 2003, 2004, 2005, and 2006, Mr. Fu was the ideal candidate to write this guide.
    
The other authors and members of the team that assisted Mr. Fu were:

Mr. Wang Limin, the Tax manager for JFU Consulting and an experienced manager of tax services.

Mr. Gao Lingjiang, Senior Consultant for JFU Consulting and PHD qualified in Public Finance from Remin University, one of the best Universities in China.

Mr. Zhao Bei, Senior Consultant for JFU Consulting, experienced in finance and tax services.
And finally, Mr. Zhen Jianfang, Senior Consultant for JFU Consulting, EIT export refund experienced in FIE.

DLA Piper in Greater China
DLA Piper is delighted to provide an overview of its corporate capabilities in Greater China with a focus on its wholesale and retail, M&A, corporate, supply chain and tax experience.
DLA Piper is well established in Asia, with over 290 lawyers based in offices in Bangkok, Beijing, Hong Kong, Singapore, Shanghai and Tokyo. It has an established presence in China and an integrated team of over 200 fee earners located in three offices in Beijing, Hong Kong and Shanghai
In 2008, DLA Piper's Asia Tax Group, won with DLA Philips Fox, the International Tax Firm of the Year Award Asia by International Tax Review (2008).

Main Reviewer 
Daniel Chan--Partner, China Corporate and Tax, DLA Piper-Hong Kong
Mr. Chan's practice focuses on providing advice to multinational clients and Hong Kong-based clients on investment and taxation in the People's Republic of China (PRC). He has undertaken numerous transactions relating to direct investment, acquisitions, reorganizations, tax, customs and employment in the PRC.
Mr. Chan has been named by the Asia Pacific Legal 500 (2008/2009 and 2001/2002 editions) as one of the leading individuals in the practice of corporate and commercial law, tax and trusts in China. He was listed by the Asia Law & Practice as a leading tax lawyer in Asia for the past four years. Daniel has also been recognized by Chambers Asia 2008 and 2009 as a top tier leading lawyer in Hong Kong and China in the area of taxation and by 2008 Asialaw Leading Lawyers survey as one of the most highly-acclaimed legal experts in the area of tax in Asia-Pacific.
Mr. Chan is admitted as a solicitor in Hong Kong, England and Wales, and Ontario, Canada.
Other Co-Reviewer
Doris Ho--Associate
Tina Xia--Senior Tax Consultant
Daisy Guo--Senior Tax Consultant
Windson Li--Senior Tax Consultant
Cindy Liu--Tax Consultant

Daniel Chan, Partner, China Corporate and Tax, DLA Piper-Hong Kong (click here for more information)

• Joseph C K Fu, Managing Partner, JFU Consultants (Beijing) Limited
• Jackie Jiang, Operating Director, JFU Consultants (Beijing) Limited
• Other authors (click here for more information)

• Joseph C K Fu, Managing Partner, JFU Consultants (Beijing) Limited
• Jackie Jiang, Operating Director, JFU Consultants (Beijing) Limited
• Other authors (click here for more information)

Dicky To, Managing Director, RSM Nelson Wheeler Tax Advisory Limited(click here for more information)

RSM Nelson Wheeler (click for more information)
RSM Nelson Wheeler was established in 1975 and is today one of the leading accounting and consulting firms in Hong Kong, offering a wide range of services to local and international clients. Services include audit and assurance, taxation, risk management, transaction services, and corporate advisory.

RSM Nelson Wheeler is the Hong Kong member firm of RSM International ("RSMi"). Formed in 1964, RSMi is currently the seventh largest professional service accounting and consulting organization in the world. RSMi is represented by some 30,000 staff in 732 offices in over 70 countries around the world.

Author
Dicky To, Managing Director of RSM Nelson Wheeler Tax Advisory Limited, has an extensive participation in foreign investment corporate formation in China (including Hong Kong and Macau), WTO/CEPA implications, corporate holding and operating structure advice, Hong Kong and PRC taxation system, PRC customs duty and import/export procedures, PRC foreign exchange regime, individual income tax planning, repatriation of earnings/funding from the PRC, etc. He specializes in structure, transaction and tax services for inbound and outboard investments to and from Hong Kong/PRC.

Contributors from RSM Nelson

• Wheeler Tax Advisory Limited
• Samuel Chan, Tax Director
• Catherine Tsang, Tax Director.
• Eric Chen, Tax Director 
• Ka Ho Chan, Senior Tax Manager
• Patrick Ho, Senior Tax Manager
• Shirley Lo, Senior Tax Manager
• Vicky Chan, Tax Manager
  

RSM Nelson Wheeler (click for more information)
RSM Nelson Wheeler was established in 1975 and is today one of the leading accounting and consulting firms in Hong Kong, offering a wide range of services to local and international clients. Services include audit and assurance, taxation, risk management, transaction services, and corporate advisory.

RSM Nelson Wheeler is the Hong Kong member firm of RSM International ("RSMi"). Formed in 1964, RSMi is currently the seventh largest professional service accounting and consulting organization in the world. RSMi is represented by some 30,000 staff in 732 offices in over 70 countries around the world.

Author
Dicky To, Managing Director of RSM Nelson Wheeler Tax Advisory Limited, has an extensive participation in foreign investment corporate formation in China (including Hong Kong and Macau), WTO/CEPA implications, corporate holding and operating structure advice, Hong Kong and PRC taxation system, PRC customs duty and import/export procedures, PRC foreign exchange regime, individual income tax planning, repatriation of earnings/funding from the PRC, etc. He specializes in structure, transaction and tax services for inbound and outboard investments to and from Hong Kong/PRC.

Contributors from RSM Nelson

• Wheeler Tax Advisory Limited
• Samuel Chan, Tax Director
• Catherine Tsang, Tax Director.
• Eric Chen, Tax Director 
• Ka Ho Chan, Senior Tax Manager
• Patrick Ho, Senior Tax Manager
• Shirley Lo, Senior Tax Manager
• Vicky Chan, Tax Manager
  

RSM Nelson Wheeler (click for more information)
RSM Nelson Wheeler was established in 1975 and is today one of the leading accounting and consulting firms in Hong Kong, offering a wide range of services to local and international clients. Services include audit and assurance, taxation, risk management, transaction services, and corporate advisory.

RSM Nelson Wheeler is the Hong Kong member firm of RSM International ("RSMi"). Formed in 1964, RSMi is currently the seventh largest professional service accounting and consulting organization in the world. RSMi is represented by some 30,000 staff in 732 offices in over 70 countries around the world.

Author
Dicky To, Managing Director of RSM Nelson Wheeler Tax Advisory Limited, has an extensive participation in foreign investment corporate formation in China (including Hong Kong and Macau), WTO/CEPA implications, corporate holding and operating structure advice, Hong Kong and PRC taxation system, PRC customs duty and import/export procedures, PRC foreign exchange regime, individual income tax planning, repatriation of earnings/funding from the PRC, etc. He specializes in structure, transaction and tax services for inbound and outboard investments to and from Hong Kong/PRC.

Contributors from RSM Nelson

• Wheeler Tax Advisory Limited
• Samuel Chan, Tax Director
• Catherine Tsang, Tax Director.
• Eric Chen, Tax Director 
• Ka Ho Chan, Senior Tax Manager
• Patrick Ho, Senior Tax Manager
• Shirley Lo, Senior Tax Manager
• Vicky Chan, Tax Manager
  

RSM Nelson Wheeler (click for more information)
RSM Nelson Wheeler was established in 1975 and is today one of the leading accounting and consulting firms in Hong Kong, offering a wide range of services to local and international clients. Services include audit and assurance, taxation, risk management, transaction services, and corporate advisory.

RSM Nelson Wheeler is the Hong Kong member firm of RSM International ("RSMi"). Formed in 1964, RSMi is currently the seventh largest professional service accounting and consulting organization in the world. RSMi is represented by some 30,000 staff in 732 offices in over 70 countries around the world.

Author
Dicky To, Managing Director of RSM Nelson Wheeler Tax Advisory Limited, has an extensive participation in foreign investment corporate formation in China (including Hong Kong and Macau), WTO/CEPA implications, corporate holding and operating structure advice, Hong Kong and PRC taxation system, PRC customs duty and import/export procedures, PRC foreign exchange regime, individual income tax planning, repatriation of earnings/funding from the PRC, etc. He specializes in structure, transaction and tax services for inbound and outboard investments to and from Hong Kong/PRC.

Contributors from RSM Nelson Wheeler Tax Advisory Limited
• Samuel Chan, Tax Director
• Catherine Tsang, Tax Director.
• Eric Chen, Tax Director 
• Ka Ho Chan, Senior Tax Manager
• Patrick Ho, Senior Tax Manager
• Shirley Lo, Senior Tax Manager
• Vicky Chan, Tax Manager

Dicky To, Managing Director, RSM Nelson Wheeler Tax Advisory Limited (click here for more information)

Daniel Chan, Partner, China Corporate and Tax, DLA Piper-Hong Kong (click here for more information)

Transfer Pricing Associates (TPA)

Transfer Pricing Associates is the leading independent provider of global transfer pricing services, headquartered in Amsterdam and with their own offices and coverage in over 25 countries around the world. The Transfer Pricing Associates group provides high quality transfer pricing advice and assistance to multinationals of all sizes, wherever they are located. The website of the TPA Global group is as follows: www.tpa-global.com.

Douglas Fone

Douglas is a Global Partner of the Transfer Pricing Associates group, has over 20 years of international tax and transfer pricing experience in a variety of locations in Asia and Europe – Sydney, Hong Kong, Singapore and London.

Dr Jian Li

As a senior associate, Jian is based in the Transfer Pricing Associates office in Shanghai. Jian has a PhD in Transfer Pricing at the Lincoln University in Christchurch, New Zealand. He frequently speaks and lectures on transfer pricing issues, as well as writes transfer pricing articles in the Asia Pacific region for international tax and business journals.