|
|
 |
Gary is a partner with the Tax Services of PricewaterhouseCoopers Shanghai. His specialty is Transactional Tax. He is also the leader in the Real Estate and Investment Management in the Tax services in Shanghai.
Gary has a comprehensive understanding in investment planning, repatriation structure, funding and listing regulations of the real estate operations in mainland China. Gary clients are mainly international real estate funds. Gary has been involved in more than 30 deal opportunities in the past 3 years. Among with include:
- Tax due diligence and structural advice for the issuance of commercial paper by a Hong Kong real estate developer to international funds. The project comprises grade A commercial investment properties and residential properties in development phase. The properties are located in Shanghai and Hangzhou.
- Tax due diligence and structural advice to a US real estate fund on a retainer basis, involving several successful deals in residential development and commercial retail and office investment property projects in Shanghai.
- Tax due diligence and structural advice to another US real estate fund and banking group on a retainer basis, involving several successful deals in residential and commercial projects in Shanghai and other unsuccessful bids.
- Tax due diligence and structural advice to an Australian real estate fund on several successful deals in residential development and commercial office investment projects in Shanghai.
- Tax due diligence and structural advice to a German real estate fund on a commercial retail project in Shanghai.
- Structural advice to a Taiwanese real estate fund on the fund structures.
- Assisting an European investor in real estate joint venture negotiation with the Chinese partner on a urban renewal project.
- Structural advice to a domestic real estate mortgage originator in obtaining funding from IFC.
- Act as the tax advisor of a domestic real estate developer with shares listed in the Hong Kong stock exchange.
Gary has been based in Shanghai since 1994 and has first-hand experience in the dealing with the tax and finance aspects in the real estate deals. He has dealt with the relevant issues in the deals such as the land appreciation tax, cash traps, foreign exchange control and assessments on share deals vs. assets deals. He has been a regular speaker in various forums and conferences on the topics.
Gary obtained his Bachelor of Business Administration with First Class Honours at the Chinese University of Hong Kong. He has been awarded the Elijah Watt Sells certificate with high distinction from the American Institute of Certified Public Accountants (AICPA) on the Uniform CPA examination. He is a member of the AICPA. |
