Technical Expert Panel

Mr Dennis Lui
Chair, STARI Technical Expert Panel
Tax Academy of Singapore
Dennis oversees the Property Tax, Goods and Services Tax, Law as well as Investigation & Forensics Divisions in IRAS.
Dennis served as Chief Executive of VITAL Shared Services - the Central Agency for Corporate Shared Services under Ministry of Finance. Dennis was also Senior Director (Finance & Admin) in the Ministry of Home Affairs. Prior, Dennis‘s key appointments in IRAS included stints with the Taxpayer Services and Enforcement Divisions in IRAS as Assistant Commissioner.
Dennis is an elected councillor of CPA Australia Singapore Divisional Council and chairs the CPA Australia Public Sector Committee.

Ms Belinda Chan
Temasek International Pte Ltd
Ms. Belinda Chan serves as Head, Tax at Temasek International Pte Ltd (“Temasek”), the Singapore headquartered investment company with a portfolio value of S$434 billion (as at 31 March 2025). With over three decades of professional experience, Belinda commenced her career at a Big 4 accounting firm before transitioning to legal practice, followed by a decade of specialist tax experience in US and European investment banks prior to her appointment at Temasek.
In her current capacity, Belinda directs global tax strategy, overseeing all of Temasek’s tax matters including complex transactions, tax controversy management, regulatory tax reporting, direct and indirect taxation. Her strategic accomplishments include successfully advocating and sharing Temasek’s tax perspectives globally including negotiating Advance Pricing Agreements with tax authorities. Belinda negotiated the first ever APA for the investment industry in a globally significant financial centre in 2013.
Belinda is passionate about policy advocacy work, representing Temasek's interests at the OECD, European Commission, and with various tax administrations. Belinda also contributes significantly to industry discourse as a speaker at OECD Forums, Big 4 Accounting conferences and professional industry events.
Belinda graduated with a Bachelor of Commerce, Bachelor of Laws, Master of Laws, Graduate Diploma in Legal Practice and is a Chartered Tax Advisor of the Taxation Institute of Australia. She was admitted as a Solicitor in the New South Wales Supreme Court in 1992.

Ms Liew Li Mei
Deloitte Singapore
An Accredited Tax Advisor (Income Tax) with the Singapore Chartered Tax Professionals and a Tax Partner at Deloitte Singapore, Li Mei leads the International Tax service line in Singapore.
Li Mei has more than 24 years of experience serving clients in a variety of industries, including consumer products and services, life sciences, retail, manufacturing as well as other commercial sectors on Singapore corporate income tax and international tax matters.
She has extensive experience in advising on a wide range of cross-border taxation issues including double tax treaties, MLI, permanent establishment issues, withholding tax, legal entity restructuring, migrating intellectual property, tax incentives in Singapore, tax due diligence, acquisition structuring and post-acquisition restructuring. In recent years, Li Mei has also been significantly involved in BEPS Pillar Two related projects and leads the Pillar Two services offering in Deloitte Singapore.
Li Mei regularly speaks at Deloitte events, facilitates Deloitte technical and non-technical trainings as well as the Tax Treaties & Transfer Pricing module in the Advanced Tax Program at the Tax Academy in Singapore.
Li Mei was seconded to Deloitte New York from September 2009 to September 2012 where she was the Singapore desk leader in our International Core of Excellence (ICE) program.
Li Mei graduated with a Bachelor of Commerce from Bond University in Australia and is a member of both CPA Australia and the Malaysian Institute of Accountants.

Ms Jillian Lim
Singapore Economic Development Board
Ms Jillian Lim is the Executive Vice President of the Singapore Economic Development Board (EDB) and a member of EDB’s Executive Committee. She oversees initiatives in planning, policies and products that enhance Singapore’s position as a global centre for business, innovation and talent. Aside from subject matter expertise in taxation and trade, her role involves management of a competitive portfolio of incentives to promote business growth and economic activities in Singapore.
Jillian is also EDB’s Chief Digital Strategy Officer, driving internal digital innovation and transformation, and IT operations. She is passionate about building organisational capabilities in product management, agile approaches, user research and design thinking, as well as promoting networks and exchanges on best industry practices.
Jillian was conferred the Public Administration Medal (Silver) as part of Singapore’s National Day Awards in 2023. Jillian holds a postgraduate degree in International Taxation from The University of Sydney Law School.

Mr Allen Tan
Baker McKenzie Wong & Leow
Allen Tan heads the Tax, Trade and Wealth Management practice at Baker McKenzie Wong & Leow, and serves as Chair of the Firm’s Asia Pacific Tax Practice Group. Allen works closely with the Global Fortune 500 companies, investment funds and major conglomerates, supporting their tax needs across both international and domestic markets. Ranked as a Band 1 Lawyer in Chambers Asia Pacific, Allen is recognised as a leading lawyer for his tax controversy and corporate tax work in many other prominent legal and tax directories, including Legal500 and International Tax Review. In 2018, ITR named Allen the Asia Tax Practice Leader of the Year. Allen currently serves as Deputy Chair and board member of Singapore Chartered Tax Professionals (SCTP), where he also serves as SCTP's Tax & Levies Committee member for many years. Allen was a member of the Joint Study Group formed by the Inland Revenue Authority of Singapore to study the design of the then proposed OECD BEPS Pillar 2 implementation in Singapore. He is also a Principal Examiner at the Singapore Institute of Legal Education. As a recognized leader in the field with his deep experience across both advisory and contentious matters, Allen is regularly engaged by MNE groups on tax governance, policy shifts and regional tax risk management. He plays a key role in shaping tax dialogue in Asia Pacific, bringing together legal and tax insight with commercial strategy.

Mr Falgun Thakkar
PwC Singapore
Falgun is Transfer Pricing Leader at PwC Singapore.
Falgun has over 20 years of experience in transfer pricing, having worked in Singapore, United Kingdom (UK) and India.
Falgun has experience with advising multinational companies with their transfer pricing planning and defending their transfer pricing arrangements from Singapore, UK and India transfer pricing perspectives in audits, Mutual Agreement Procedures (MAPs) and Advance Pricing Agreements (APAs). He has been involved in MAPs and APAs between Singapore and many European and Asia Pacific countries. He has also been involved in MAP between the UK and Japan during his stint in the UK firm. He is also a part of the Tax Controversy and Dispute Resolution team within PwC.
In addition, he has also advised multinational companies with tax and transfer pricing implications of restructuring their businesses in Asia Pacific and Europe region. He is also now involved in value chain analysis for his clients to help them build comprehensive basis to either justify their existing transfer pricing policies or design new transfer pricing policies.
Falgun has worked in various industries ranging from oil and gas, commodity trading, FMCG, industrial products, technology and food and beverages, and shipping and logistics.
Falgun is a commerce graduate and professional member of The Institute of Chartered Accountants of India. Falgun is also a member of the Singapore Institute of Accredited Tax Professionals.

Mr Chester Wee
Ernst & Young Solutions LLP
Chester is a senior partner at Ernst & Young Solutions LLP and EY’s Asean International Tax and Transaction Services Leader. With over 26 years of experience in international tax advisory, he is widely recognised as a leading expert in cross-border tax planning, tax controversy management, and international tax policy.
Chester’s practice spans a broad range of industries including Advanced Manufacturing, Consumer Products, Mobility, and Technology. He has advised numerous multinational enterprises on complex tax matters such as BEPS 2.0 Pillar 2, intellectual property structuring, permanent establishment risk, and tax-efficient supply chain and financing models.
His passion for international tax has driven him to closely follow the evolution of the BEPS 2.0 Pillar 2 framework since its inception. He possesses in-depth knowledge of the rules and has successfully led numerous impact assessments and restructuring projects related to Pillar 2. His thought leadership is evident through his active contributions on LinkedIn, where he shares insights and developments in the field. In 2023-2024, he played an active role as a member of the Joint Study Group established by the Inland Revenue Authority of Singapore (IRAS) to assess the global minimum tax proposal. He continues his engagement with the IRAS, sharing his real-world experiences and insights on the practical application of Pillar 2 legislation, thereby contributing to the advancement of the international tax practice in Singapore.
Chester is an Accredited Tax Advisor under the Singapore Chartered Tax Professionals and serves on the Board of the Tax Academy of Singapore.
Chester holds a Bachelor of Accountancy (First-Class Honours) from Nanyang Technological University of Singapore and a Master of Laws in Cross-border Business and Finance Law in Asia from SMU Yong Pung How School of Law, where he was recognised on the Dean’s List for outstanding academic performance in both programs.

Ms Yong Sing Yuan
KPMG Singapore
Sing Yuan is a Partner in Transfer Pricing with KPMG in Singapore. She has over 20 years of experience in tax policy, international tax and transfer pricing. She specialises in transfer pricing, dispute prevention and resolution for multinationals. Prior to joining KPMG, she was with the Inland Revenue Authority of Singapore (IRAS) where she headed the Transfer Pricing and disputer resolution branch. She played an active role in bilateral negotiations to prevent and resolve transfer pricing issues for multinationals. Sing Yuan has been working on bilateral advanced pricing arrangements and mutual agreement procedures since 2007. She was also actively involved in domestic and international tax policy development.
Sing Yuan is a regular speaker on global transfer pricing and tax policy. She has published a number of articles relating to topics in international tax and transfer pricing.