Cecilia Lee is a transfer pricing partner at PwC China/HK and currently leads the Hong Kong transfer pricing practice. She has over 25 years of transfer pricing experience, including over 11 years in the US prior to her joining the PwC China/HK TP practice.  Cecilia is the Asia Pacific Champion Partner for the Global Coordinated Documentation committee within PwC.  She has also been deeply involved in providing advocacy to the HK Inland Revenue during the codification of the Hong Kong Transfer Pricing legislation Inland Revenue (Amendment) (No. 6) Ordinance and all subsequent guidance.

She currently advises clients on transfer pricing value chain restructuring and intangible property valuation matters from the China, Hong Kong and Asia Pacific regional perspectives. She has successfully assisted in concluding China’s first APA on Cost Sharing Arrangement for a multinational company.  She has assisted in dispute resolution matters with the Chinese Tax Authorities covering cases in Beijing, Guangzhou, Shenzhen and Yangzhou.  She also advises clients with ongoing transfer pricing disputes with the Hong Kong Inland Revenue Department.

Cecilia has served clients in various industries including technology (semiconductor, software, electronics, telecommunications), consumer products, services, real estate and manufacturing.  Cecilia’s experience includes BEPS related restructuring and CbCR risk assessment where she supports MNCs in their pursuit to risk manage their tax structures in light of heightened transparency.

During early 2000, Cecilia completed a tour of duty in the San Jose, California office of the PwC US firm where she advised clients from the technology sector on intangible property structuring.

Cecilia is a frequent speaker at tax seminars with clients, professional organizations and tax authorities, and has contributed to professional publications.  She is a taxation faculty of the China Tax Support Group of HKICPA.