Clifford Yap

Clifford Yap

Partner, PwC Malaysia, PwC Japan


Corporate income tax

Summary of expertise

Clifford is a partner specialising in corporate income tax in Malaysia with a portfolio of clients in various industries including retail, consumer, manufacturing, property development and construction and renewable energy.

He also has experience in the tax review of companies for the purposes of listing on UK, Singapore and Malaysia stock exchanges; M&A activities; corporate restructuring of companies; cross border deal structuring; advising on international taxation; and negotiations with the regulatory authorities on tax issues and disputes.

He currently co-leads The Japanese Business Consulting Group of PwC Malaysia.


  • Bachelor of Commerce, University of Melbourne, Australia
  • Member of Institute of Chartered Accountants in Australia and New Zealand and Chartered Taxation Institute of Malaysia.

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