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Paul Lau

Paul Lau

Partner, Financial Services Tax, PwC Singapore

Paul Lau is a financial services tax partner at PwC Singapore, specialising in the banking and capital markets as well as investment management industries. A member of PwC’s global financial services transfer pricing network, he is actively involved in rendering tax and transfer pricing advice to banks and investment funds in structuring cross border transactions. In his role as technical partner, he also provides interpretation of tax laws for the firm and engages in policy discussions with the authorities. 

With over 20 years experience in corporate and international tax, Paul has advised on mergers and acquisitions, corporate restructuring, asset securitisation, capital market instruments, tax sparing, real estate finance, transfer pricing as well as tax risk management and governance framework. He has undertaken a broad range of advisory projects, including:

  • Undertaking cross border tax due diligence work in connection with acquisitions of a broad range of financial institutions including private banks, corporate and investment banks, asset managers and insurers;
  • Leading the global transfer pricing planning for banking operations;
  • Advising on the tax and transfer pricing implications of a broad range of transactions within financial services, including global trading, fund management, lending arrangements, private banking and trade finance operations;
  • Obtaining rulings from the Singapore Revenue on global trading operations;
  • Advising on the cross border financing transactions;
  • Advising on joint venture and business alliance arrangements within the financial services industry across Asia Pacific;
  • Advising on the setting up of real estate investment trusts, including seeking the necessary exemptions and rulings from the authorities.

Paul has written widely on the taxation of financial instruments and financial institutions. He is a co-author for the capital market transactions chapter in the leading Singapore taxation reference text entitled The Law and Practice of Singapore Income Taxation (Singapore: LexisNexis, 2011). He has also authored the taxation chapter in Theory and Practice of Islamic Finance (Singapore: Saw Centre for Financial Studies, 2008). He was a member of the editorial board for Derivatives and Financial Instruments, a publication by the International Bureau of Fiscal Documentation based in the Netherlands. He also chairs the Tax and Levies Committee at the Singapore Chartered Tax Professionals.

Paul holds a bachelor degree in accountancy from Nanyang Technological University and a master degree in taxation law from University of Sydney.