Regional tax updates for Asia Pacific and perspectives on global developments

Irene practises in all aspects of Tax and Revenue law advisory, structuring, planning, audits, investigations, dispute resolution and litigation (including tax appeals, declaratory proceedings, judicial review applications, civil suits etc.), sales tax, service tax, goods and services tax (GST), transfer pricing, income tax, real property gains tax, indirect taxes, stamp duty, taxation of oil and gas companies, tax incentives, trusts, and asset protection and planning. Irene has appeared as counsel for taxpayers before the GST Appeal Tribunal, the Special Commissioners of Income Tax and the Superior Courts of Malaysia. She is recognised for her tax work by The Legal 500 Asia-Pacific, Chambers Asia Pacific, Euromoney’s Expert Guides and by the International Tax Review. She is an author for tax publications for Bloomberg BNA and also won the International Tax Contributor of the Year 2018 awarded by Bloomberg Tax.

Partner, Yulchon LLC International Tax; Tax Dispute M&A; Private Equity; Private Wealth

Saravut Krailadsiri is a partner and head of tax in Tilleke & Gibbins’ tax and corporate restructuring practice in Thailand, where his primary focus is advising clients on taxation, corporate restructuring, and cross-border mergers and acquisitions (M&A). His expertise extends across various practice areas, including corporate transactions, capital markets, and initial public offerings for diverse industries, with particular emphasis on the oil and gas sector. He is ranked as a notable practitioner by Asialaw and IFLR1000. Saravut provides comprehensive legal and tax counsel, including risk management advice for group restructuring and entire business transfers (EBT). He also offers tax management and planning advice for setting up proper investment entities and development projects in ASEAN countries. He is also recognized as a legal expert in the oil and gas industry, having represented some of the largest investments in petroleum exploration and production in Thailand. In the property development sector, he advises companies on a wide range of tax structures for real estate acquisitions, covering income tax, withholding tax, VAT, specific business tax, stamp duties, and house and land tax. His extensive experience also covers technology startups and e-commerce, as well as data privacy law. Saravut holds LLB and LLM degrees from Thammasat University. He is a member of the Thai Bar Association and the Lawyers Council of Thailand.

Yushi Hegawa is a tax partner at Nagashima Ohno & Tsunematsu, Tokyo, Japan, where he heads the firm’s tax practice. Yushi has over 20 years of practical experience in all spectrum of Japanese taxation, such as tax-free reorganizations, tax-efficient mergers and acquisitions and financing/capital markets transactions. Yushi also represents many Japanese and foreign-owned taxpayers before Japanese courts and tax tribunals in tax controversy cases and has secured successful results in many cases. Yushi receives high market recognitions from media such as Chambers Asia-Pacific, Legal 500 and Nikkei. Yushi teaches tax law at the University of Tokyo Law School where he is Adjunct Professor of Law. Yushi holds an LL.B from the University of Tokyo and an LL.M from Harvard Law School, and is admitted to practice in Japan and New York.