Hong Kong SAR


Practice area

World TP Reviews

Transfer pricing
Baker McKenzie

Steven Sieker leads the tax practice at Baker McKenzie. It has extensive experience and a well-established transfer pricing practice in Hong Kong. The team helps clients on audit defence, the establishment of planning structures, documentation and the implementation of bilateral APAs. It works with its global network and lawyers who offers technical analysis to clients. The team holds transfer pricing seminars for clients, highlighting transfer pricing developments. 

Anne Quenedey, who specialises in M&A and the transfer pricing of intangibles, joined the firm in 2018.  


Lian Tang He leads transfer pricing practice at Deloitte. Its practice includes APAs, business model optimisation and the facilitation of transfer pricing risk management. It also assists clients in dealing with documentation to support clients’ transfer pricing operations and disputes issues. The team aligns practical transfer pricing solutions with its global business operations to help clients manage risk. In addition, it has maintained a close relationship with the local tax authorities by providing practical operational training to officials at different levels, involving the state, provincial and municipal administration of tax. 

The team helped a European consumer goods manufacturer transfer various Asian regional headquarter functions and business lines to Hong Kong SAR. 

DLA Piper

Daniel Chan leads transfer pricing practice at firm. Other key practitioners are Anderson Lam and Doris Ho. The team is comprised of lawyers, economists and certified tax advisers. It assists clients with developing and implementing a practical global transfer pricing policy, and supporting and defending the policy in various jurisdictions.  

Ryan Coyle joined the firm in 2019. Patrice Marceau, Jennifer Wu and Brenda Chan left the firm. 


Karmen Yeung leads transfer pricing practice at KPMG. She specialises in inbound investment structure advice such as corporate holding, the form of investment and fund repatriation strategies. The team helps clients in complying with the BEPS initiatives by conducting BEPS transfer pricing planning, review and documentation projects from a regional and global view. It also takes advantage of technology tools in order to help clients in dealing with transfer pricing compliance. In 2018, it handled Hong Kong’s first unilateral APA.  

The team helped a client on a transfer pricing analysis issue by providing a transfer pricing model and establishing a pricing policy. In addition, it also helped a client on the APA matter related to an intra-group intellectual property based recharge model.