Cecilia Lee

Cecilia Lee

Partner, PwC Hong Kong

Cecilia Lee is the transfer pricing leader at PwC Hong Kong with over 20 years of experience. She joined PwC US Transfer Pricing Practice in 1995 and has been advising multinationals on cross border taxation and pricing matters. In 2006, she joined our China/Hong Kong transfer pricing practice from PwC US. She currently advises clients on transfer pricing and intangible property valuation matters from both the China and Hong Kong perspectives. Being the Asia Pacific Champion Partner for Global Coordinated Documentation (GCD) and Base Erosion and Profit Shifting (BEPS) regulation related services, Cecilia is experienced in the coordinating global and regional transfer pricing documentation and restructuring projects.

Cecilia has served clients in various industries including apparel, premium consumer products, retail, franchise, hospitality, hotel management, chemical and industrial manufacturing, engineering services, telecommunications, software, electronics, semiconductor, real estate and IT consulting. Cecilia's experience includes Value Chain Transformation where she assisted in the development and implementation of tax efficient structures. She also assisted clients in many planning projects, such as royalty structure planning and implementation. She has successfully assisted our clients in dispute resolution matters with the Chinese Tax Authorities particularly in the area of cost sharing, intangible property transfer and intercompany services. She also advises clients with ongoing transfer pricing disputes with the Hong Kong Inland Revenue Department.

Cecilia is a frequent speaker at transfer pricing and intangible property seminars with clients and tax authorities, and has contributed to professional publications. She is taxation faculty of the China Tax Support Group in HKICPA.


  • Tax Services