Nicole Fung

Nicole Fung
Tax Partner
Tel: +65 6236 3618
email me

Nicole is a Tax Partner and Transfer Pricing Leader in PwC Services LLP. She has over 23 years of specialist corporate tax experience working in both Singapore and Canada.

Nicole has led PwC Singapore’s Transfer Pricing practice for over 10 years and has worked with MNCs on structuring and implementing supply chain transformation involving the restructuring of their logistics, customer service and other operations in the most tax efficient manner. This includes discussions with government authorities on appropriate incentives in Singapore as well as other countries in the region.

She has also been involved in cross border transfer pricing resolution cases since 2003 and has advised on the first bilateral APAs between Singapore and Japan, China, Taiwan, Australia, United Kingdom and Korea. Her experience in dispute resolution also includes resolution of several MAPs between Singapore and Japan, as well as Indonesia. Her experience covers diverse industries such as consumer products, technology companies, oil and gas and chemical companies.

Nicole has Bachelor of Laws and Bachelor of Economics degrees and is admitted to the Bar in both Australia and Malaysia.