Roy is a tax director based in Hong Kong. He has more than 15 years of experience providing Hong Kong, China and international tax consulting, as well as Hong Kong tax compliance services extensively for financial services clients (including banking and securities groups, insurance companies, investment funds and asset managers) and MNC clients.

Roy is specialized in advising private equity funds, hedge funds and family offices on their Hong Kong and China tax issues at fund formation, in particular the applicability of the fund exemption regime in Hong Kong and the potential issue in China on indirect transfer in equity. He is also experienced in providing advice on the tax efficient structures for funds from profit repatriation and future exit perspectives. Roy has resolved disputes with the Hong Kong Inland Revenue Department on various industry issues for MNC and financial services clients (including source of interest income, deductibility of interest expense).

Roy led various regional tax projects on group restructuring, cross-broader transactions, merger and acquisition deals for PE funds, banks and insurance companies, which involves diverse jurisdictions such as Thailand, Philippines, Indonesia, Malaysia, Singapore, Taiwan, Korea, etc.