Tax

Singapore | Drew & Napier

Chambers Asia-Pacific
Tax 2024 – Band 1; Leading firm for 15 consecutive years

Band 1 individuals
Ong Ken Loon
Ong Sim Ho

• Noted by Chambers as the “go-to group for tax disputes"
• "They have Singapore laws and regulations at their fingertips. Without having to spend too much time checking, the team is able to answer our issues and concerns almost immediately."
• "The firm is very professional and responses are quick and detailed. Standards are always presented to back up the advice."
• "Drew & Napier's team have world-class technical skills and the ability to understand the many aspects of the problem. They provide actionable advice which is nimble, with clear fit to client resources and factual scenario."
• "They are extremely commercial, which is a rare skill."
• “Very experienced team. The lawyers are also accountants, so they are familiar with the financial workings. They are knowledgeable and you don't have to explain much.”
• “They are professional and highly responsive, even on small matters.”
• The team is praised for their quick turnaround time. “They are prompt and responsive.” A client said: “When auditors are questioning and matters are urgent, we can always call them for detailed legal advice.”
• Interviewees also noted that the team is “well connected and successful in the marketplace.” Another said: “They are spot-on in providing us with relevant tax advice.”
• “They are a very strong dispute resolution firm, not just in tax disputes. They continue to do well in this space.”
• Clients also described Ken Loon as “technically strong” and praised her ability to “empathise with clients’ needs.”
• Ong Ken Loon is sought after for her depth of experience in handling tax disputes initiated by the tax authorities. One client revealed: “She is a lawyer I would go to for technical matters.”
• Other clients noted that "Ken Loon shines especially in having the nous to pull in subject matter and local law legal experts early, seeing around corners for us, to create holistic, battle-tested and well-precedented advice in solving complex problems. She clearly loves her work and it shows through in the quality and speed of delivery" and that "she provides calm yet technically strong and pragmatic counsel while under challenging deadlines and pressures."
• Ong Sim Ho wins a lot of praise for his flexible approach and depth of knowledge in the tax area, with one client emphasising: “The most important thing is his technical understanding and how creative he is. No one in Singapore can cut through the issues like him. He is very, very strong.”
• He is praised for coming up with “very constructive ideas.” Sources also note that “his wealth of knowledge on precedents allows him to give an immediate response to any kind of question.”
• Other clients commended that "Sim Ho is an excellent tax lawyer" who is "knowledgeable and business-oriented" and that his advice is "always spot on and his responses are very prompt."

Legal 500 Asia-Pacific
Tax 2024 – Tier 1; Leading firm for 18 consecutive years

Ong Ken Loon – Hall of Fame for 5 consecutive years, previously a Leading Individual for 8 consecutive years
Ong Sim Ho – Leading Individual for 15 years
Yang Shi Yong – Recommended lawyer for 9 consecutive years

• "Technically strong with great knowledge of clients' businesses."
• "Very experienced tax team"
• The team is “very responsive, quick on the uptake and provides in-depth and relevant legal advice that works in real life.”
• “Its lawyers have sharp business acumen and provide commercially practical advice.”
• Practice head Ong Ken Loon has impressed clients with her “strong technical skills.” She is a “go-to person for any tax dispute work” and particularly rated for her “professionalism and knowledge”.
• Ken Loon is “very experienced and knows the people working in IRAS very well including their backgrounds, the experience, how they work and how they are likely to treat your case. She is able to read the government’s approach to tax issues and can also be a useful contact if you have a difficult issue with the government. Her advice is always practical in approach and always sound. In terms of legal research, she is an extremely conscientious lawyer who always does her homework and her numbers and she is always prepared and able to clearly explain the tax impact of the various options so that it is easy to determine which to go for.”
• Ong Sim Ho is described as a “tax lynchpin” at the Singapore tax bar, and he is recommended for his “critical thinking”, “analytic skills” and “truly superior knowledge.”
• “Ong Sim Ho is someone we are always relying on. He usually takes a novel approach in crafting his solutions and has not failed us in a single matter brought to him in more than 15 years.”
• "Ong Sim Ho is technically strong with practical solutions."

Indonesia | Makarim & Taira S.

Makarim’s tax practice was officially established in 2019 in response to the market demand for trusted advisers who can guide and steer clients through the complexities of Indonesian tax law. The team has quickly gained the trust and respect of clients and been instructed on significant matters, including:

• Acting as advisor of an international hotel chain in the tax dispute with the Tax Authority;
• Acting as advisor of a foreign representative office in oil and gas in the tax dispute with the Tax Authority;
• Acting as advisor of a luxury car dealer in the tax dispute with the Tax Authority; and
• Advising clients in various taxation matters such as shareholders loans and structuring nominee arrangement and construction contracts.

IFLR 1000: The Guide to the World’s Leading Financial Law Firms

• “Excellent Jakarta-based law firm. Very responsive and collaborate in multi-jurisdictional teams very well.”
• “They are reliable and provide excellent technical and practical advice in a difficult jurisdiction. They advise us on a broad range of issues including dispute resolution, regulatory compliance, employment law and transaction work in Indonesia.”
• “Responsive, cost effective and good understanding of industry and regulatory issues.”
• “Good teamwork.”
• “The firm is very responsive and very commercial. When we need a quick response for a client, Makarim & Taira S. are always happy to oblige.”
• “Makarim & Taira S. has provided excellent, sufficiently detailed and timely advice on our projects.”
• “Fast response and very strong advisory capability.”
• “Resourceful.”

Asia Business Law Journal
Lia Alizia – Listed as one of the A-List / Top 100 Lawyers for 6 consecutive years (2018-2023)
Rahayu Ningsih Hoed – Listed as one of the A-List / Top 100 Lawyers for 6 consecutive years (2018-2023)
Vincent Ariesta Lie – Listed as one of the A-List / Top 100 Lawyers for 6 consecutive years (2018-2023)

Malaysia | Shearn Delamore & Co.

International Tax Review: World Tax
Tax Controversy 2022 – Tier 1 Firm for 4 consecutive years

Anand Raj – Highly Regarded Tax Controversy Leader for 10 consecutive years
Irene Yong – Highly Regarded Tax Controversy Leader for 10 consecutive years

General Corporate Tax 2022 – Tier 1 Firm for 4 consecutive years
World Transfer Pricing 2022 - Tier 2 Firm for 3 consecutive years

Indirect Tax 2022 – Tier 1 Firm for 4 consecutive years

Anand Raj – Highly Regarded Indirect Tax Leader for 6 consecutive years
Irene Yong – Highly Regarded Indirect Tax Leader for 6 consecutive years

Women in Tax 2022

Irene Yong – Highly Regarded Women in Tax Leader for 8 consecutive years

Foong Pui Chi – Recognised as Tax Counsel for 3 years

• “Shearn Delamore & Co can offer clients the range of advice on direct and indirect tax, structuring, planning, litigation, audit and investigation matters. They are particularly well equipped to advise the oil and gas, and financial services industries.”

International Tax Review: Asia Tax Award
Malaysia Tax Controversy (Litigation) Firm of the Year (5 consecutive years)
Malaysia Tax Disputes Firm of the Year Award 2018 (5 consecutive years)
Asia Tax Awards Malaysia Tax Firm of the Year 2018
Asia Tax Awards Asia Transactions Firm of the Year 2018
Impact Case of the Year 2021: Majlis Daerah Hulu Selangor v United Plantations Berhad
Asia Tax Litigation and Disputes Practice Leader of the Year 2017 — Anand Raj 

Chambers Asia-Pacific
Tax 2022 – Band 1 Firm for 13 consecutive years

Anand Raj – Band 1 Leading Individual for 12 consecutive years
Irene Yong – Band 3 Leading Individual for 2 consecutive years; Recognised Practitioner (2020)

• A source says: "Their service is excellent, preparing us upfront before trial and post-trial also."
• "They are clear on technical matters while also addressing practical issues," notes an interviewee.
• "Diligent in ensuring that our tax matters are attended to and we are constantly kept in the loop about any updates."
• "strength in strategising its approach."
• Sources are pleased with the service received by the firm, one stating: “They provided good advice on how we should strategise in terms of the tax settlement process with the local authority.”
• Sources note: “They are very responsive and knowledgeable.”
• Clients extol the firm's tactical approach to tax litigation, with one highlighting: “They were innovative in helping with arguments - they started putting strategies together, which was very helpful and enabled us to win all arguments.”
• “Superb client service, commercial and practical advice and technical soundness.”
• Sources say: “A very good group; we always feel comfortable when they represent us.”
• An interviewee indicates that the team is "diligent in ensuring that our tax matters are attended to and we are constantly kept in the loop about any updates."
• Another interviewee praises the team's "strength in strategising its approach."

Philippines | MVGS

The Legal 500 Asia Pacific
Tax: Tier 2 law firm for 2021

Rosalia Bartolome-Alejo – Recommended Lawyer
Mary Elizabeth Belmonte – Recommended Lawyer

• “Led by Rosalia Bartolome-Alejo, MVGS's tax practice handles tax planning and disputes involving national and local authorities. The practice additionally acts cross-departmentally to handle the tax aspects of transactions. The team is also increasingly active in estate planning.”

Thailand | Tilleke & Gibbins

Chambers Asia-Pacific
Tax 2023 - Band 3 for 2 consecutive years

• "Tilleke & Gibbins always has a quick grasp of customers' questions and provides precise and thorough analysis and advice accordingly within a very short time.”
• “The quality of the replies and the range of issues covered show how their teams operate well together to provide such responses.”

The Legal 500 Asia-Pacific
Tax 2023 - Tier 1 for 6 consecutive years

• "Superb response time, excellent attention to detail. Their knowledge was exceptional, and they were able to frame the matter in an international context.”
• “Extremely helpful and prompt responses.”

Asialaw Profiles
Tax 2023 - Outstanding Firm for 6 consecutive years

Vietnam | Tilleke & Gibbins

Chambers Asia-Pacific
Corporate/M&A 2023 - Band 4 for 5 consecutive years

• "They are extremely well informed on legal developments and are able to succinctly provide commercial advice.”
• They “not only provide just legal advice, but excellent practical solutions for the client’s consideration in order to protect their best benefits.”

The Legal 500 Asia-Pacific
Corporate/M&A 2023 - Tier 2 for 5 consecutive years

• "All people are very helpful and knowledgable. Prompt and thorough replies on any subject they undertake.”
• “Commercially savvy, client focused, top-notch service and execution.”

Asialaw Profiles
Corporate/M&A 2023 - Highly Recommended for 8 consecutive years

Cambodia | Tilleke & Gibbins

Chambers Asia-Pacific
General Business Law 2023 - Band 2 for 3 consecutive years

Jay Cohen - Band 2 for 5 consecutive years
David Mol - Associate to Watch

• "The quality of the advice produced by the Tilleke & Gibbins lawyers demonstrates an in-depth understanding of Cambodian law and practices as well as contract drafting and interpretation.”
• “They are very professional and very easy to work with.”
• “The value for money is excellent. They are very flexible and don't mind the small things when we need help quickly.”

The Legal 500 Asia-Pacific
General Business Law 2023 - Tier 2 for 6 consecutive years

Jay Cohen – Leading Individual for 3 consecutive years
David Mol – Next Generation Partner for 6 consecutive years

• “They have a deep understanding of the legal and policy environment in Cambodia. Very responsive to questions and inquiries.”

IFLR 1000
Financial and Corporate 2024 - Tier 2 for 3 consecutive years

Laos | Tilleke & Gibbins

Chambers Asia-Pacific
General Business Law 2023 - Band 2 for 2 consecutive years

Dino Santaniello - Band 2 for 5 consecutive years

• “Tilleke & Gibbins' follow-up is very professional, and they are available and timely to respond.”
• “Their quality of service is high. Their main strengths are legal knowledge and professional service in providing legal opinions.”
• “Tilleke & Gibbins provide excellent standards of service and responsiveness. They never fail to deliver a consistently good standard of input.”

The Legal 500 Asia-Pacific
General Business Law 2023 - Tier 1 for 6 consecutive years

Dino Santaniello - Leading Individual for 5 consecutive years

• “I have worked with Tilleke & Gibbins on various client matters over the course of 10 years. I have always found the group to be responsive and willing to take on unique challenges. They take steps to learn about the client’s needs and provide a flexible response to suit such needs.”
• “Highly responsive, with good coverage of technology in the Southeast Asia region.”
• “Good on the ground, local law knowledge of regulation and enforcement matters.”

IFLR 1000
Financial and Corporate 2024 - Tier 2

Myanmar | Tilleke & Gibbins

Chambers Asia-Pacific
General Business Law 2023 - Band 4 for 4 consecutive years

The Legal 500 Asia-Pacific
Projects 2023 - Tier 2

IFLR 1000
Financial and Corporate 2024 - Tier 2 for 5 consecutive years