40 Essential Thought Leaders on Tax Strategy in Asia (2026)
- Jonno White
- Jun 9
- 28 min read
Last updated: June 2026
The single most consequential thing you can do right now if you work in tax, finance, corporate governance, or business leadership across Asia is follow the right people. As of June 2026, tax strategy across the region is undergoing transformations that will shape how multinationals structure operations, how governments compete for investment, and how wealth is managed across generations for years to come. The OECD's Pillar Two global minimum tax, which requires multinationals with annual revenues above 750 million euros to pay a minimum effective tax rate of 15 percent regardless of where profits are booked, has fundamentally changed the compliance calculus for thousands of businesses operating across the region. According to a 2025 EY Tax Risk and Controversy Survey of nearly 2,000 senior tax executives globally, 92 percent now expect more disputes arising from Pillar Two. The 40 people on this list are the ones helping practitioners, executives, and CFOs understand what that means and what to do about it.
As of June 2026, the Asian tax landscape is shifting faster than at almost any point in its modern history. China implemented its new VAT Law effective January 2026, the most significant legislative overhaul of the country's value-added tax system in decades. India continues to expand its advance pricing agreement programme while its courts produce a high volume of landmark rulings on international tax. Singapore has implemented its Qualified Domestic Minimum Top-Up Tax and, in August 2025, launched the Singapore Tax Academy Research Initiative to position itself as a centre for global tax scholarship. Vietnam enacted the Law on Digital Technology Industry in June 2025, creating a comprehensive incentive framework for technology investment. Indonesia completed the rollout of its Coretax digital administration system, fundamentally changing how compliance works for every business in the country.
These are not incremental changes. They are structural reconfigurations of how tax interacts with investment, trade, and corporate strategy across the world's most economically consequential region. The people on this list are the ones navigating and shaping those changes in public.
Rather than recycling the same handful of names that appear on every list, this directory surfaces the leaders who genuinely deserve to be just as well known, drawn from Singapore, China, India, Japan, Malaysia, Thailand, Vietnam, Indonesia, the Philippines, and South Korea.
If your leadership team needs support navigating the organisational and people challenges that accompany major tax transformation, whether building alignment around a new tax operating model, improving decision-making under regulatory uncertainty, or facilitating the executive conversations that translate external thinking into internal action, book Jonno White, author of Step Up or Step Out (10,000+ copies sold).
Email: jonno@consultclarity.org
For the global voices shaping tax strategy beyond Asia, see the 50 essential global thought leaders on tax strategy at:
Why Tax Strategy in Asia Matters Right Now
Asia's tax environment has become the highest-stakes arena in international tax. The Asia Pacific transfer pricing market is expanding rapidly as enforcement intensifies, with tax authorities in China, India, Japan, South Korea, and across Southeast Asia deepening their use of AI-assisted analytics to target audit selection and risk profiling. According to Baker McKenzie's January 2026 analysis, tax authorities across the region are increasingly leveraging predictive models to identify medium-to-high-risk taxpayers, changing the risk calculus for every multinational with Asian operations.
For executives and finance leaders, the challenge is not just technical compliance. It is understanding how tax interacts with board-level business decisions, how to align the tax function with corporate strategy, and how to build governance structures that hold up under simultaneous regulatory scrutiny across multiple jurisdictions.
Organisations navigating these challenges often find the alignment and governance dimensions are as difficult as the technical ones. Bring Jonno White in to facilitate the executive conversation that connects your tax transformation strategy to your organisation's broader leadership agenda.
Email: jonno@consultclarity.org
How This List Was Compiled
Every person on this list was selected on three criteria. First, documented contribution: each person's role, organisation, and contribution are supported by primary sources, including ITR World Tax rankings, firm profiles, academic publications, press releases, and verified LinkedIn activity from 2025 or 2026. Second, active public engagement: each person is participating in professional discourse in ways that extend beyond their immediate client base. Third, deliberate geographic diversity: the list draws from Singapore, China, India, Thailand, Malaysia, Vietnam, Indonesia, the Philippines, Japan, New Zealand, and regional roles, with a deliberate effort to surface mid-tier practitioners and academic voices alongside established regional leaders.
Category 1: Asia-Pacific Regional Tax Leaders
The practitioners in this category lead tax functions across multiple Asian jurisdictions, shaping how the region's largest professional services firms navigate Pillar Two, transfer pricing enforcement, and the structural shifts in global tax architecture. Their frameworks and public analysis set the tone for hundreds of practitioners across the region.
1. Eng Ping Yeo
As EY Asia-Pacific Tax Leader, Eng Ping Yeo oversees a team of 9,000 professionals across the firm's Tax, People Advisory Services, and Legal practices. A lawyer by training who is an Advocate and Solicitor of the High Court of Malaysia and a Fellow of Certified Practising Accountants Australia, she previously led EY's ASEAN tax function before taking on the regional leadership role. Her broad experience in advising clients on real estate, oil and gas, and complex cross-border transactions, combined with a sustained interest in taxation policy and controversy, makes her one of the most influential figures shaping how the profession operates across the region.
Her participation in the EY ASEAN Tax Forum 2025, where she appeared alongside EY's Global Tax Controversy Leader to address the structural changes reshaping tax functions in 2025 and 2026, reflects a leadership philosophy focused on helping practitioners understand the strategic dimensions of regulatory change.
2. Allen Tan
Rated Band 1 in Chambers Asia Pacific for tax controversy and corporate tax work, Allen Tan is the Chair of the Asia Pacific Tax Practice at Baker McKenzie and Head of Tax and Trade at Baker McKenzie Wong and Leow in Singapore. He advises Global Fortune 500 multinationals and major Singapore and Asian conglomerates on the full spectrum of international tax, transfer pricing, supply chain planning, and tax controversy matters.
His published insight in Baker McKenzie's January 2026 briefing is one of the clearest public articulations of how AI-driven enforcement is changing the risk landscape for multinationals in Asia. Co-author of the Singapore Income Tax Concise Casebook (1st edition) and The Law and Practice of Singapore Income Tax (3rd edition), he is Deputy Chair and Board Member of the Singapore Chartered Tax Professionals.
3. Khoon Ming Ho
Head of Tax for KPMG's Asia Pacific region and a senior partner at KPMG China, Khoon Ming Ho has spent decades advising foreign investors on investment structures, repatriation strategies, mergers and acquisitions, and restructuring across China. He has advised the Budgetary Affairs Committee under China's National People's Congress on tax reforms and actively participates in government consultations on VAT reform, BEPS, and digital economy taxation.
His co-authored book "A New Dawn for the International Tax System," published by the IBFD with Conrad Turley and others, provides a comprehensive analysis of how the international tax system has evolved. A Fellow of the Institute of Chartered Accountants in England and Wales, a member of the Chartered Institute of Taxation, and a Fellow of the Hong Kong Institute of Certified Public Accountants, he brings technical depth, institutional standing, and genuine policy engagement to every public contribution.
4. Amarjeet Singh
EY ASEAN Tax Leader and Partner at Ernst and Young Tax Consultants in Malaysia, Amarjeet Singh is one of the most prolific public voices on tax strategy across Southeast Asia. His more than 20 years of experience advising Malaysia's largest conglomerates and government-linked corporations on investment structuring, tax incentives, IPOs, and group reorganisations gives him a perspective that spans the full range of business decisions for which tax is a critical input.
His October 2025 analysis for EY Malaysia on Malaysia's fiscal outlook, examining how productivity-driven incentives can help businesses offset rising costs, is a clear example of tax commentary that engages the executive conversation rather than just the compliance function. His leadership of the EY ASEAN Tax Forum 2025 placed him at the centre of the regional professional conversation.
5. Vivian Jiang
With nearly 30 years at Deloitte, Vivian Jiang is the Chair of Deloitte China and a member of the Deloitte Asia Pacific and Global Boards. Before her current role she served as national leader of Deloitte China Tax and Business Advisory, overseeing the firm's China tax practice at a period of significant regulatory change. Her specialisations in investment strategies, business restructuring, cross-border transactions, and digital transformation span the full intersection of tax and corporate strategy.
She has been voted World Leading Tax Advisor, one of the World's Leading Women in Business Law, and Women in Tax Leader in consecutive years. Fortune named her one of its Most Impactful Business Women in China in 2021, 2022, and 2024, and she serves as Vice President of the China Certified Tax Agents Association.
6. Conrad Turley
Appointed Head of Global Tax Policy at KPMG International in late 2025, Conrad Turley previously served as KPMG Asia-Pacific Tax Policy Leader and Head of KPMG China's Tax Department of Professional Practice. Based in Beijing for the years spanning his Asia Pacific role, he brought a rare combination of European Commission Tax Directorate experience with deep China-specific expertise.
His IBFD-published book on the evolution of the international tax system, co-authored with Khoon Ming Ho and others, is one of the more substantive practitioner contributions to the academic debate. His published commentary on BEPS 2.0 implementation in Asia Pacific, examining China's cautious approach to Pillar Two adoption, is widely cited. His move to the global tax policy role reflects the quality and reach of his thinking.
Category 2: Transfer Pricing Specialists
Transfer pricing has become the single most contested area of tax enforcement across Asia. The practitioners here have built careers at the intersection of arm's-length pricing, audit defence, and cross-border dispute resolution, and their public commentary is helping the profession understand how enforcement is changing.
7. Geoffrey K. Soh
The ITR Asia Pacific Transfer Pricing Lawyer of the Year 2025 (and Transfer Pricing Attorney of the Year 2024), Geoffrey Soh leads Baker McKenzie's Transfer Pricing Practice in Thailand and is one of the most decorated practitioners in the field. With over 26 years of experience across Thailand, Singapore, and Canada, he has managed and directed more than 1,500 international transfer pricing engagements spanning documentation compliance, tax planning, audit defence, and dispute resolution.
Before joining Baker McKenzie in 2020, he was Head of Transfer Pricing in Singapore for a Big Four firm, managing a team of more than 40 partners, directors, and consultants. His published commentary on Thai transfer pricing developments is among the clearest practitioner guidance available on transfer pricing compliance in Southeast Asia.
8. Panya Sittisakonsin
Named ITR Asia Pacific Indirect Tax Lawyer of the Year at the 2025 awards, Panya Sittisakonsin has spent more than 23 years at Baker McKenzie Bangkok advising clients on complex tax structures, offshore investment, international tax planning, disputes, and litigation. His practice spans wealth management, customs duty, excise tax, tax audits, and transfer pricing, making him one of Thailand's most versatile senior tax practitioners.
He has represented clients in the Thai Court and Supreme Court on landmark tax matters, and lectures regularly at Thammasat University on wealth management law, real estate taxation, and consumption tax. Clients consistently describe him as technically strong, practically focused, and able to make complex Thai tax matters accessible.
9. Chester Wee
EY ASEAN International Tax and Transaction Services Leader, Chester Wee served as a member of the Joint Study Group established by the Inland Revenue Authority of Singapore to assess the global minimum tax proposal, contributing real-world practice experience to Singapore's Pillar Two policy development. He also serves on the Board of the Tax Academy of Singapore.
His LinkedIn engagement on BEPS 2.0 and Pillar Two is specifically noted in the SMU Centre for Commercial Law in Asia's Technical Expert Panel as evidence of active thought leadership through 2025 and into 2026. As an Accredited Tax Advisor under the Singapore Chartered Tax Professionals, he brings both regulatory engagement and technical depth to his public commentary.
10. Sirirasi Gobpradit
Named ITR Asia Pacific Indirect Tax Lawyer Rising Star at the 2025 awards, Sirirasi Gobpradit is a partner at Baker McKenzie Bangkok with experience advising on mergers and acquisitions, corporate restructuring, real estate, cross-border transactions, and general tax planning. Her recognition on the ITR Rising Star list reflects a track record of genuine contribution to the profession's development.
Her combination of M&A advisory, digital tax work, and general corporate tax planning positions her as one of Thailand's most versatile younger partners, operating across the full range of the transactions where tax strategy is a critical input.
Category 3: Singapore Tax Academics and Policy Voices
Singapore has made a deliberate institutional investment in becoming a global centre for international tax scholarship. The people in this category are building the academic and policy infrastructure that will shape the regional tax conversation for years to come.
11. Vincent Ooi
The inaugural Head of the Singapore Tax Academy Research Initiative (STARI), launched in partnership between Singapore Management University and the Tax Academy of Singapore in August 2025, Vincent Ooi is the most publicly prominent academic voice in Singapore's international tax conversation. An Assistant Professor of Law at SMU's Yong Pung How School of Law and a Lee Kong Chian Fellow, he leads a three-year research initiative designed to produce world-class international tax scholarship on issues directly relevant to Singapore and Asian economies.
His active LinkedIn presence documents the STARI programme's inaugural activities, including seminars featuring visiting professors from Australia, China, and Europe. His engagement with the Tax Academy of Singapore NextGen Awards in 2026 reflects a sustained investment in developing the next generation of the profession.
12. Tay Ang Sim
A Group Tax Specialist at the Inland Revenue Authority of Singapore with over 25 years of experience in GST, corporate income tax, and tax policy, Tay Ang Sim served as the technical lead from IRAS on Singapore's Joint Study Group on Pillar Two implementation. That group brought together the Big Four, the Singapore Chartered Tax Professionals, and the Institute of Singapore Chartered Accountants, and her leadership of the technical workstream made her one of the most consequential practitioners in translating OECD Pillar Two policy into Singapore statute.
She has spoken on Pillar Two implementation at international meetings and served as a panellist in global discussions on how small, open economies navigate global minimum tax obligations. An Accredited Master Tax Specialist in anti-tax avoidance, her contribution spans regulatory policy, technical standards, and practitioner training.
13. Stephen Phua
A law professor at the National University of Singapore Faculty of Law and Tax Director at the EW Barker Centre for Law and Business, Stephen Phua teaches Income Tax, Goods and Services Tax, Corporate Taxation, and International Tax at NUS. His academic career spans decades of contribution to the legal and policy dimensions of Singapore's tax system.
His sustained contribution to Singapore's tax law curriculum has shaped the professional development of thousands of lawyers and accountants. His research addresses the structural questions underlying how tax law interacts with commercial practice, investment, and business formation, and his engagement with the STARI Academic Expert Panel connects Singapore's legal scholarship to the global conversation.
14. Simon Poh
An Associate Professor at NUS Business School's Accounting Department where he teaches taxation and advanced taxation, Simon Poh has won the NUS Business School Teaching Excellence Award every year from 2020 to 2025. With more than three decades of experience in tax compliance and advisory, and service as a member on Singapore's Income Tax Board of Review, Goods and Services Tax Board of Review, and Valuation Review Board for over a decade each, he has contributed to the institutional governance of Singapore's tax system.
His work with the SME Tax Committee at the Singapore Chartered Tax Professionals for more than a decade reflects a commitment to making tax expertise accessible to smaller businesses. His prolific output in refereed journals and international conference presentations has made him one of Singapore's most cited tax academics.
Category 4: India Tax Strategy and Policy
India's tax environment combines aggressive enforcement, an expanding advance pricing agreement programme, active digital services tax debates, and one of the world's most active transfer pricing litigation landscapes. The people in this category are navigating and shaping all of it.
15. Mukesh Butani
Founder and managing partner of BMR Legal in New Delhi, Mukesh Butani is one of India's most recognised voices on corporate international tax, transfer pricing, GST, customs, and trade. With more than three decades of experience advising Fortune 500 multinationals and major Indian conglomerates, and a track record of landmark judicial pronouncements and expert witness appearances in foreign jurisdictions, he operates at the intersection of litigation strategy, policy advocacy, and client advisory.
His participation in the Kelkar Task Force on tax reforms in 2002 and his ongoing representation of the International Chamber of Commerce on India's Ministry of Finance Standing Committee on Tax Deducted at Source and Foreign Tax Credit place him at the heart of India's policy process. Ranked Litigation Star for Tax in Benchmark Litigation Asia-Pacific Rankings 2026.
16. Darpan Mehta
Named to the ITR Global Tax 50 2025 as one of the 50 most influential people in tax globally, Darpan Mehta is Director of Tax for India, Asia-Pacific, and Latin America at Amazon, based in Bengaluru. A qualified Chartered Accountant from the Institute of Chartered Accountants of India with deep expertise in international tax planning, transfer pricing, and cross-border transactions, his in-house role places him at the front line of how major technology businesses manage regulatory complexity across Asia.
His recognition in the ITR Global Tax 50 reflects both the consequence of his in-house leadership and his active engagement with the professional conversation. His LinkedIn posts engage directly with the intersection of AI, corporate strategy, and tax governance.
17. Dr Dhruv Janssen-Sanghavi
Founder of Janssen-Sanghavi and Associates in Mumbai and Amsterdam, Dr Dhruv Janssen-Sanghavi is a rare practitioner who combines active litigation before Indian courts and tribunals with direct engagement with the OECD and the UN Committee of Tax Experts. He contributes regularly to intergovernmental bodies on international tax law and policy and has served as lead counsel in petitions at the intersection of tax and civil rights before two constitutional courts in India.
His inclusion on the Foundation for International Taxation's Scientific Committee for 2025 reflects a standing in the academic and policy community that extends well beyond individual client mandates. His dual base in Mumbai and Amsterdam gives him a cross-jurisdictional perspective on how India's approach to international tax is perceived and engaged with by global institutions.
18. Akhilesh Ranjan
A former Joint Secretary in India's Ministry of Finance for Foreign Tax and Tax Research from 2013 to 2016, Akhilesh Ranjan led India's participation in the G20 and OECD BEPS project during the period when its foundational architecture was being built. The Equalisation Levy for digital economy taxation introduced in India in 2016 was based on recommendations from a committee he chaired.
Named to the ITR Global Tax 50 in 2013 and 2015 for his impact on global tax policy, his subsequent advisory and commentary work, including his nomination by the Government of India to chair the Working Group on Tax Policies and International Tax Cooperation, reflects a transition from regulator to engaged public voice on India's evolving international tax framework.
Category 5: China Tax Strategy
China's tax environment is changing rapidly. The new VAT Law, accelerating transfer pricing enforcement, the digital economy tax agenda, and the country's cautious approach to Pillar Two implementation are all reshaping how practitioners advise businesses operating in, out of, and into China.
19. Sunny Leung
KPMG China's Asia-Pacific International Tax Leader and National TMT Sector Leader, Sunny Leung has been based in KPMG's Shanghai practice since 2005, building expertise in helping clients set up operations in China, manage M&A transactions, and navigate cross-border supply chain planning. Her assistance to Chinese tax authorities in studying digital economy tax issues and the potential impact of BEPS demonstrates an engagement with policy development as well as client advisory.
Her co-authored analysis with Conrad Turley in the International Tax Review on BEPS 2.0 implementation in Asia Pacific offers a regional perspective that goes beyond China-specific client mandates, examining the varied implications of the global minimum tax across the region and the specific challenges facing China as it considers its own QDMTT implementation.
20. Mimi Wang
A KPMG China tax partner, Mimi Wang is one of the co-authors of a widely cited International Tax Review analysis examining how China's expanding digital economy is raising novel cross-border tax questions. The piece analysed the growing complexity of platform economy taxation and the challenges of applying existing frameworks to rapidly evolving business models.
Her expertise spans the intersection of digital economy taxation, transfer pricing for technology-sector clients, and the challenge of applying arm's-length principles to data and digital intangibles. As China's platform economy has become one of the world's most scrutinised by tax regulators, her work positions her at the centre of one of the most consequential debates in international tax.
21. Zhu Yansheng
A professor at Xiamen University Law School, Zhu Yansheng was one of the international academic speakers at the inaugural STARI conference at Singapore Management University in August 2025. His invitation to speak at STARI alongside professors from the University of Sydney and King's College London reflects a standing in the Asia-Pacific academic tax community as one of China's most internationally engaged voices on international tax law.
His research at Xiamen University contributes to the academic foundation that shapes how Chinese tax policymakers engage with international frameworks. His participation in Singapore's new tax research initiative demonstrates a commitment to building the intellectual infrastructure that connects China's academic tax community to the broader international conversation.
Category 6: Southeast Asia Tax Practitioners
Southeast Asia is home to some of the most dynamic tax reform stories in Asia, from Vietnam's technology investment race to Indonesia's digital administration overhaul to Singapore's Pillar Two leadership. The practitioners here are managing complexity on the ground.
22. Minh Bui
Tax and Legal Leader at Deloitte Vietnam, Minh Bui leads a team of more than 300 professional tax and legal advisors serving a significant portion of the Fortune 500 multinationals invested in Vietnam alongside the country's largest domestic businesses. Under his leadership, Deloitte Vietnam won the ITR Asia Pacific Tax Firm of the Year award for the fifth consecutive year in 2025.
His published commentary on Vietnam's semiconductor strategy, examining how the Law on Digital Technology Industry creates a comprehensive incentive framework for technology investment, demonstrates an engagement with the broader economic and industrial policy dimensions of tax that distinguishes genuinely strategic practitioners from purely technical ones.
23. Darussalam
Founder of DDTC (Danny Darussalam Tax Center) in Jakarta, Darussalam established one of Indonesia's most distinctive tax institutions in 2007 on a philosophy of combining rigorous research, technology-enabled compliance, and genuine public education. DDTC has grown to more than 160 advisors and maintains one of the most active tax research and publication platforms in Southeast Asia.
Nominated as Tax Practice Leader of the Year in Asia-Pacific by ITR in 2024 and 2025, and recognised as a Highly Regarded General Corporate Tax Practitioner in ITR World Tax 2026, his public contribution extends from client advisory to direct engagement with Indonesia's tax policy reform agenda. He holds an Advanced Master in European and International Tax Law from Tilburg University and KU Leuven.
24. Ronald Bernas
Head of Tax Practice at Quisumbing Torres (Baker McKenzie's member firm) in Manila, Ronald Bernas has 23 years of experience advising on tax planning, controversies, refund claims, tax credits, the taxation of commercial transactions, mergers and acquisitions, and business reorganisations across the Philippines. He is also active in the Financial Institutions and Technology, Media and Telecommunications Industry Groups.
Recognised by Chambers Asia Pacific with a Band 3 ranking for tax, he is one of the most credible senior voices on Philippines tax strategy for multinational clients. His involvement in some of the Philippines' most significant corporate transactions positions him as a practitioner with genuine market-shaping influence in a jurisdiction increasingly on the radar of foreign investors.
25. Rohan Solapurkar
Tax and Legal Leader at Deloitte Singapore, Rohan Solapurkar led the Singapore practice named Tax Advisory Firm of the Year at the ITR Asia-Pacific Tax Awards 2025. His public commentary on Singapore's Pillar Two implementation and Budget 2026 reflects an engagement with the policy dimensions of tax that helps practitioners and executives understand the strategic implications of regulatory change.
As Singapore deepens its role as a regional headquarters hub while navigating global minimum tax obligations, the advisory work his team produces carries genuine influence on how multinationals structure their regional operations. His leadership positions him at the centre of the city-state's commercial tax conversation.
26. Piyus Vallabh
Operate Leader for Tax and Legal at Deloitte Asia Pacific and Leader of the Deloitte Global Tax Center Asia in Singapore, Piyus Vallabh oversees the regional coordination and centralisation of global compliance and reporting services across Asia Pacific. His focus on technology-enabled compliance and operational transformation reflects the growing demand for scalable, data-driven approaches to managing compliance obligations across dozens of jurisdictions.
With over 20 years of experience in corporate tax and tax technology consulting, he is one of the region's most prominent voices on how technology is changing the tax function. A Chartered Accountant with Chartered Accountants Australia and New Zealand, his cross-jurisdictional perspective combines practical advisory with a genuine regional view.
27. Michael Fiore
Tax and Legal Leader for Deloitte Southeast Asia, Michael Fiore oversees advisory, transfer pricing, and disputes practices across Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam. His leadership of the practice that won 10 awards at the ITR Asia-Pacific Tax Awards 2025, including repeat wins across multiple jurisdictions, reflects a sustained capability across one of the most complex multi-jurisdictional markets in the world.
His commentary on how Deloitte's regional teams deliver through seamless cross-border collaboration, combining deep industry expertise with a commitment to pioneering solutions, reflects a leadership philosophy built on genuine cross-jurisdictional depth rather than individual country expertise.
Category 7: Malaysia Tax Leaders
Malaysia's fiscal reform agenda has accelerated significantly, with carbon tax introduction in 2026, expanded SST scope from July 2025, e-invoicing mandates, and ongoing Pillar Two implementation for large multinationals. The practitioners here are helping businesses navigate it.
28. Sim Kwang Gek
Tax and Legal Leader at Deloitte Malaysia and Direct Tax Leader for Deloitte Southeast Asia, Sim Kwang Gek is one of Malaysia's most publicly active tax practitioners, with more than 20 years of experience advising domestic and multinational corporations on restructuring, mergers and acquisitions, incentive evaluation, and cross-border investment. Her public commentary on Malaysia's carbon tax introduction in 2026 reflects an engagement with the policy dimensions of tax reform that goes beyond client-facing technical work.
Her ranking in ITR World Tax and her leadership of the practice that won four ITR Asia-Pacific Tax Awards for Malaysia in 2024 positions her as one of the most credible voices on Malaysia's evolving tax framework. Her cross-regional role as Direct Tax Leader for Deloitte Southeast Asia extends her influence across the full ASEAN market.
29. Soh Lian Seng
Head of Tax at KPMG Malaysia and a member of the firm's Executive Committee since January 2022, Soh Lian Seng pioneered KPMG Malaysia's Tax Dispute Resolution service in 1999 and has built a reputation over more than 33 years of professional experience for negotiation and problem-solving expertise in challenging tax audit and investigation cases.
From 2021 to 2022, he led KPMG's Tax Dispute Resolution and Controversy practice across Asia Pacific. His public commentary on Malaysia's fiscal direction, including the Budget 2025 dividend tax and carbon tax introduction, reflects a clear-eyed engagement with the strategic dimensions of Malaysia's fiscal policy.
Category 8: Indonesia and Vietnam Tax Depth
Indonesia and Vietnam are two of Asia's fastest-evolving tax environments, with each country implementing significant digital administration changes and navigating Pillar Two obligations on very different economic trajectories.
30. Danny Septriadi
Co-founder of DDTC alongside Darussalam, Danny Septriadi has built DDTC's research, publication, and education arms on a philosophy of continuous learning and genuine knowledge sharing. His leadership of DDTC's publishing platforms, including DDTCNews and the Perpajakan.id repository of Indonesian tax law, reflects a commitment to making tax knowledge accessible and practically useful at scale.
His work on transfer pricing documentation standards and Indonesia's digital economy tax challenges, combined with his co-leadership of an institution that ITR has repeatedly recognised for its research and advisory capabilities, makes him a figure whose influence spans both client advisory and policy development.
31. B. Bawono Kristiaji
Director of Fiscal Research and Advisory at DDTC, B. Bawono Kristiaji is one of Indonesia's most prolific tax researchers, producing analysis spanning tax policy, transfer pricing, digital economy taxation, and Pillar Two implementation. His dual role across research and client advisory positions him at the intersection of academic rigour and practical application.
His contribution to DDTC's position as the ITR Asia Pro Bono Tax Firm reflects a genuine commitment to making tax expertise available beyond the largest corporate clients. His public commentary through DDTC's platforms engages the policy conversation in ways that influence both practitioners and the regulators working on Indonesia's ongoing tax reform agenda.
32. Romi Irawan
Transfer Pricing Leader and Senior Adviser at DDTC, Romi Irawan is one of Indonesia's most recognised specialists in arm's-length pricing, advance pricing arrangements, and mutual agreement procedures. His leadership of DDTC's transfer pricing advisory practice reflects decades of experience in a jurisdiction where transfer pricing enforcement has become one of the highest-priority areas for the Directorate General of Taxes.
His work on advance pricing arrangements is particularly relevant as Indonesia continues to increase scrutiny of multinational related-party transactions. His contributions to DDTC's research output make him one of the most publicly engaged transfer pricing specialists in Southeast Asia.
33. Hanh Dinh Mai
Transfer Pricing Leader at Deloitte Vietnam, Hanh Dinh Mai leads the transfer pricing practice that helped Deloitte Vietnam win Vietnam Transfer Pricing Firm of the Year in 2020 and 2023. With extensive experience advising multinationals on transfer pricing documentation, cross-border benchmarking studies, and APA engagements in Vietnam's developing transfer pricing compliance environment, she is one of the most credible practitioners in the field.
Her authorship of articles published in both Vietnamese and international tax and transfer pricing journals, alongside her regular speaking at national and regional seminars, reflects a genuine commitment to public engagement with the profession's development in Vietnam.
Category 9: Japan Tax Leaders
34. Kazumasa Yuki
Japan Tax CEO at Deloitte Tohmatsu Tax Co. since 2024, Kazumasa Yuki is recognised as a World Tax Notable Practitioner for 2024, 2025, and 2026 by International Tax Review, representing three consecutive years of sustained recognition by the profession's most rigorous research programme. He leads one of Japan's largest tax practices, with a client portfolio focused predominantly on Japanese multinationals and the full spectrum of cross-border tax structuring, CFC rules, M&A planning, and tax governance.
His two years on secondment to Deloitte London gave him direct exposure to the European practice that has increasingly shaped global tax architecture debates. His leadership of the international tax and M&A practice from 2019 to 2023, before becoming Deputy CEO and then Japan Tax CEO, reflects a career built on both deep technical expertise and senior leadership.
35. Luke Tanner
A member of the Tax and Transfer Pricing Group at Baker McKenzie's Tokyo office, Luke Tanner advises on Japanese and international tax matters affecting multinationals operating in Japan. His work spans direct and indirect tax, transfer pricing, and the complex intersection of Japan's domestic rules with Pillar Two obligations that took effect for fiscal years beginning on or after April 1, 2025.
Japan's implementation of both UTPR and QDMTT rules in 2025, the country's most significant international tax legislative activity in years, creates a new layer of complexity for multinationals with Japanese operations. Practitioners who operate at the intersection of local rules and global frameworks are essential navigators for organisations managing Japan's post-Pillar Two compliance environment.
Category 10: Academic and Policy Voices Shaping the Future
36. Craig Elliffe
A professor of tax law with a sustained international research and publication record, Craig Elliffe delivered a keynote research seminar at the inaugural STARI programme at Singapore Management University in December 2025. His inclusion in STARI's inaugural programming alongside leading academics from Australia, China, and the UK reflects a standing in the Asia-Pacific academic tax community as one of the region's most internationally connected scholars.
His research on international tax law and policy contributes to the academic foundation that shapes how Asia-Pacific jurisdictions engage with OECD frameworks. His cross-jurisdictional engagement, contributing directly to Singapore's new tax research initiative, reflects a commitment to building intellectual infrastructure across the region.
37. Sudhir Kapila
With over three decades of professional experience and a role as EY India Region Tax Leader for over a decade, Sudhir Kapila served on the EMEIA Tax Leadership team and has been a consistent voice on international taxation and investment in India. As a member of the CII National Committee on MNCs, he contributes to the institutional conversation between India's multinational business community and policymakers.
His speaking at key national and international events and his published commentary in EY India's flagship annual tax magazine reflect a career-long commitment to public thought leadership. His expertise in advising multinational companies on cross-border investments, restructuring, and tax controversy positions him as one of India's most credible senior advisory voices.
38. Dennis Lui
Chief Executive Officer of the Tax Academy of Singapore, Dennis Lui's vision for Singapore to become a centre of international tax thought leadership led directly to the creation of STARI in partnership with SMU in August 2025. Under his leadership, the Tax Academy has deepened its engagement with both the professional community and the academic world.
His role at the intersection of regulatory capacity-building, professional development, and academic research makes him one of the most consequential figures in shaping how Singapore's tax profession develops its next generation of leadership. The Tax Academy's annual graduation events and NextGen Awards, which he has championed, reflect a deliberate investment in the future of the profession.
39. Bui Ngoc Tuan
A Deloitte Vietnam Tax Partner and CSG Leader with more than 26 years of experience in public accounting and tax advisory, Bui Ngoc Tuan has provided services to local, multinational, foreign-invested companies, and representative offices of foreign enterprises across Vietnam. He represents Deloitte as a member of Vietnam's National Law Appraisal Committee, providing comments on draft tax and customs laws and regulations as requested by the Government Office and Ministry of Finance.
His engagement with regulatory development at the national level distinguishes him from purely client-facing practitioners. His work on Vietnam's evolving tax legislative framework, combined with his deep client advisory experience, gives him a perspective that spans both the regulatory design and the practical compliance dimensions of Vietnam's tax landscape.
40. Jagdev Singh
One of Malaysia's most recognised tax practitioners, Jagdev Singh is a Partner at PwC Malaysia with extensive experience in corporate and international tax, including tax controversy, transfer pricing, and structuring work for domestic and multinational clients. He has been consistently recognised in ITR World Tax rankings for Malaysia as one of the country's leading practitioners.
His track record spans advisory work for some of Malaysia's largest corporate transactions and his engagement with the domestic and regional tax community through published commentary and professional body involvement makes him one of the most credible voices on Malaysia's corporate tax landscape.
Notable Voices We Almost Included
Three practitioners deserve particular mention. Warrick Cleine, KPMG's Asia Pacific Regional Leader for Tax, has an extensive regional track record but his most recent LinkedIn activity fell below this list's selection threshold. Ng Sue Lynn of KPMG Malaysia has been recognised in the ITR World Tax 2026 rankings and merits monitoring. Ma Yue of the Shanghai Tax Bureau, who has contributed to China's VAT reform implementation, represents the growing body of regulatory practitioners whose public commentary is shaping the domestic policy environment. This list is not exhaustive, and the Asia Pacific tax community is large and growing.
For the global voices shaping tax strategy beyond Asia, see the full list at:
Common Mistakes to Avoid When Following Tax Thought Leaders in Asia
The biggest mistake organisations make is treating tax thought leadership as content to consume rather than intelligence to act on. A CFO who follows 10 of the practitioners on this list and reads their commentary on transfer pricing enforcement trends will understand the risk environment better than a competitor who receives advice reactively and only when a specific problem has already emerged.
The second mistake is following only Big Four partners. Independent voices like Mukesh Butani at BMR Legal and Darussalam at DDTC often produce the most analytically independent commentary precisely because they are not constrained by the institutional positioning that shapes how Big Four partners communicate publicly.
The third mistake is ignoring academic voices. The research being produced at NUS, SMU, and Xiamen University is shaping the intellectual framework that policymakers work within before it becomes legislation. Vincent Ooi's STARI initiative is explicitly designed to influence the thinking of regional tax policymakers, and the practitioners who engage with that output will understand what is coming before those who do not.
The fourth mistake is treating Asia as a single jurisdiction. Tax strategy in Vietnam requires different expertise than tax strategy in Japan. The most valuable thought leaders are those who have genuine depth in their own jurisdiction while maintaining a regional perspective. The category structure of this list is designed to reflect that reality.
For leaders navigating the governance and alignment dimensions of tax transformation, book Jonno White, author of Step Up or Step Out (10,000+ copies sold), to facilitate your executive team through the strategic questions that sit alongside the technical ones.
Email: jonno@consultclarity.org
Implementation Guide: How to Follow These Voices
Start with LinkedIn. The majority of the practitioners on this list publish original content, analysis, and commentary on the platform in 2025 and 2026. Following 10 to 15 of them will change your awareness of what is happening in the Asian tax environment within a few weeks. Prioritise the voices who produce original analysis over those who primarily reshare firm publications.
For those in specific jurisdictions, go deep on the country-specific voices first. If your operations are primarily in Singapore, Vincent Ooi, Tay Ang Sim, Chester Wee, Rohan Solapurkar, Allen Tan, and Dennis Lui give you the full spectrum from academic to regulatory to advisory. If India is your primary concern, Mukesh Butani, Darpan Mehta, and Akhilesh Ranjan cover policy, in-house, and boutique advisory respectively.
Read the publications. ITR (International Tax Review) is the primary trade journal for the profession. DDTC's DDTCNews is the best English-language source for Indonesia developments. EY, Deloitte, Baker McKenzie, and KPMG all produce public tax bulletins for individual Asian jurisdictions. The Mayer Brown Asia Tax Bulletin, published quarterly, is one of the best multi-jurisdiction overviews available.
Engage with events. The ITR Asia-Pacific Tax Awards, held annually in September, is the most credible recognition event in the regional profession. The EY ASEAN Tax Forum, the Baker McKenzie Asia-Pacific Tax Conference, and TP Minds Asia are the highest-quality forums for practitioners and executives who want to engage with the conversation directly.
For organisations navigating leadership and governance challenges alongside their tax transformation agenda, Jonno White works with leadership teams to build the communication, accountability, and alignment frameworks that allow excellent technical insight to translate into effective organisational action. Whether virtual or face to face, international travel is often far more affordable than organisations expect.
Email: jonno@consultclarity.org
For a broader geographic view of tax thought leaders, see the thought leaders on tax strategy in the UK and Europe at:
Frequently Asked Questions
Who are the most influential tax thought leaders in Asia right now?
The most influential voices in Asian tax in 2026 span Big Four regional leaders, independent boutique practitioners, in-house leaders at major technology companies, and a growing academic community. Eng Ping Yeo at EY, Allen Tan at Baker McKenzie, Khoon Ming Ho at KPMG, and Amarjeet Singh at EY represent the Big Four regional tier. Mukesh Butani at BMR Legal and Darussalam at DDTC are the standout independent voices. Darpan Mehta at Amazon is the most recognised in-house leader. Vincent Ooi at SMU is the region's most prominent tax academic. Each represents a different dimension of what thought leadership means in the Asian tax space.
What is Pillar Two and why does it matter for businesses in Asia?
Pillar Two is the OECD's global minimum tax framework, requiring multinational enterprises with annual revenues above 750 million euros to pay an effective tax rate of at least 15 percent regardless of where profits are booked. For businesses in Asia, it matters because many Asian jurisdictions have historically competed for investment through below-minimum tax rates and incentive regimes. Singapore, Japan, South Korea, Vietnam, Malaysia, Indonesia, and Hong Kong have all implemented or are implementing QDMTT or equivalent measures in 2025 and 2026. The compliance implications are significant, and 92 percent of senior tax executives in a 2025 EY survey expect more disputes arising from Pillar Two.
How should a CFO approach tax strategy in Asia?
Start by understanding that tax strategy in Asia is not a single discipline. It requires jurisdiction-specific expertise combined with a regional perspective on how transfer pricing, Pillar Two, and digital economy tax are evolving simultaneously. The most effective CFOs maintain a small set of trusted advisors with genuine depth in each key jurisdiction, supplement this with direct engagement with the thought leaders who produce public commentary, and invest in governance structures that connect tax decision-making to broader business strategy. The people on this list are the best external resources for building that knowledge base.
What are the most important tax developments in Asia for 2026?
The most consequential developments in 2026 are China's new VAT Law (effective January 2026), the live QDMTT filing cycles in Japan (from April 2025) and Singapore, Vietnam's Law on Digital Technology Industry creating new investment incentives, Indonesia's Coretax digital administration system, Malaysia's carbon tax introduction, and the first live reporting cycles under South Korea's Qualified Domestic Minimum Top-Up Tax. Transfer pricing enforcement intensification, driven by AI-assisted audit selection across the region, is the structural trend that underpins all of them.
Final Thoughts
The practitioners, academics, and policy voices on this list share one characteristic that is increasingly rare and valuable: they engage with the public conversation. They publish analysis before it becomes strategy. They write about what is changing before most clients have noticed. They engage with the policy frameworks that will shape commercial decisions years before those decisions are made. Following them is not a passive activity. It is one of the most cost-effective investments a finance leader or tax professional can make.
Asia's tax environment will continue to shift rapidly in 2026 and beyond. The businesses and professionals who follow the right people will understand what is coming before it arrives. The ones who engage only reactively will spend significantly more time and money catching up.
For your leadership team's alignment, governance, and communication challenges, Jonno White, Certified Working Genius Facilitator and author of Step Up or Step Out (10,000+ copies sold), works with corporates, nonprofits, and schools around the world. Whether virtual or face to face, international engagements are often more affordable than organisations expect. Engage Jonno for your next keynote, executive offsite, or facilitation session.
Email: jonno@consultclarity.org
For the thought leaders on tax strategy in Australia and New Zealand, see the full list at:
Next Read: Singapore's fiscal strategy, its approach to Pillar Two implementation, and the practitioners shaping its position as Asia's premier tax hub are explored in depth across the global thought leaders list. Keep reading:
About the Author
Jonno White is a Certified Working Genius Facilitator, author of Step Up or Step Out, and leadership consultant who has worked with schools, corporates, and nonprofits around the world. His book Step Up or Step Out has sold over 10,000 copies globally, and his podcast The Leadership Conversations has featured 230+ episodes reaching listeners in 150+ countries. Jonno founded The 7 Questions Movement with 6,000+ participating leaders and achieved a 93.75% satisfaction rating for his Working Genius masterclass at the ASBA 2025 National Conference. Based in Brisbane, Australia, Jonno works globally and regularly travels for speaking and facilitation engagements. Organisations consistently find that international travel is far more affordable than expected.
To book Jonno for your next keynote, workshop, or facilitation session,
email jonno@consultclarity.org
Sources
EY Tax Risk and Controversy Survey 2025 (Ernst and Young Global). Baker McKenzie "Staying Ahead of Global Tax Audits" (January 2026). Asia Pacific Transfer Pricing Market report (Markspark Solutions, 2025, projected forecast).