Profile of Pioneer Members
Mr. Patrick Zhao
Partner and Founder at Trusafe Consulting Co., Ltd., Beijing, China
Qualifications:
1987–1991: Department of Taxation, Northeast University of Finance and Economics – Major in International Taxation, Bachelor's Degree
2000–2003: Renmin University of China, School of Business – Master of Business Administration (MBA)
Certified Public Accountant
Certified Tax Agent
Experience:
1991–2000: Staff Member, Foreign Affairs Sub-Bureau, Taiyuan Municipal State Taxation Bureau
2000–2003: Senior Consultant, PwC Beijing Taxation Department
2003–2008: Tax Manager, Greater China Region, General Electric Healthcare Group
2008–2011: Tax Director, Greater China Region, United Technologies Corporation
2010: Partner, Trusafe. provided services to numerous renowned domestic and international clients, including China International Capital Corporation (CICC), CITIC Group, CDH Investments, GIC, General Electric, BMW, Renault, Oracle, Nestlé, Nikon, and Sony, etc.
Social Work:
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Renmin University of China - Practitioner Mentor for Master's Degree in Taxation
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Central University of Finance and Economics - External Supervisor for the Master's Degree in Taxation
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Xiamen University - Practical Teaching Supervisor
Achievements:
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Principal contributor to the "Private Equity Fund Taxation" research project sponsored by the Asset Management Association of China;
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Regular contributor to China Taxation News;
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Author of the Taxation Guide for Outbound Investment Enterprises and Overseas Tax Cases;
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Write tax commentary articles for the Taxmasters WeChat public account once a week.
Summary:
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Dedicated over 30 years to international taxation;
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Work experience covers tax authorities, the "Big Four" accounting firms, and foreign enterprises.
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Founded Beijing Trusafe Consulting Co., Ltd., and serves as a professional tax consultant providing international tax services to both domestic and international enterprises.
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Mentor at top-tier universities;
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Author of two books;
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MBA, CPA and Certified Tax Agent.
Khun Thoranit Tantikulwichit
Senior Partner | Legal & Tax Advisory,
TT LEGAL & TAX LTD.
Thoranit Tantikulwichit is a certified lawyer and senior legal and tax advisor with more than 40 years of professional experience in advising domestic and international clients on complex legal, corporate, commercial, and tax matters.
Throughout his career, Thoranit has advised clients across a broad spectrum of business and investment matters, with particular experience in mergers and acquisitions (M&A), IPOs and capital market transactions, corporate and debt restructuring, business reorganization, incorporation and joint ventures, corporate governance, commercial contracts, and general corporate and business advisory.
His practice also encompasses labor and employment, work permits and immigration, real estate and property transactions, industrial and factory-related matters, regulatory licenses and permits, and investment promotion and government incentives and concessions. He has extensive experience in assisting clients with negotiations and regulatory matters involving relevant government authorities in Thailand.
In the area of taxation, Thoranit provides strategic and practical advice on corporate and personal taxation, international tax planning, double taxation agreements (DTA), cross-border transactions, tax structuring, tax claims, tax assessments and tax disputes. He also advises business owners and families on succession planning, family businesses, and the legal and tax aspects of business succession and restructuring.
In addition to his extensive advisory experience, Thoranit practiced as a litigation lawyer for approximately five years, representing and advising clients in proceedings before various courts in Thailand. This litigation background enables him to assess legal and commercial risks from both advisory and dispute-resolution perspectives and to develop practical solutions that are capable of being effectively implemented and defended.
Thoranit graduated from the National Law School and is a certified lawyer in Thailand. Prior to establishing his legal and tax advisory practice, he served as Legal Counsel at KPMG Thailand, where he advised domestic and multinational clients on a wide range of legal, corporate, and tax matters.
With his extensive experience combining legal advisory, tax, transactional, regulatory, and litigation expertise, Thoranit provides clients with strategic, commercially focused, and practical advice, with particular emphasis on managing legal and tax risks while supporting clients’ business objectives and long-term interests
Khun Wirat Sirikajornkij
Qualifications:
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Bachelor's Degree in Law from Thammasat University
Certificate of Attendance, Institute of Directors (IOD) Thailand Director Accreditation Program (DAP) Batch 195/2022
Experience:
Current Roles
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Independent Director – Millennium Group Corporation (Asia) Plc (MGC-ASIA)
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Chairman of the Risk Governance and Sustainability Development Committee – MGC-ASIA
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Member of the Audit Committee – MGC-ASIA
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Member of the Nomination and Remuneration Committee – MGC-ASIA
Background & Experience
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Tax and Legal Advisory: Over 30 years of experience providing tax due diligence, mergers and acquisitions (M&A) structuring, and group tax advice.
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KPMG in Thailand:
Formerly Partner and Head of ASEAN+ / Tax Partner at KPMG in Thailand
Committees & Governance Scope at MGC-ASIA
Mr. Wirat Sirikajornkij holds positions across three pivotal sub-committees:
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Risk Governance and Sustainability Development Committee (Chairman): Oversees the corporate strategic risk management framework. He is responsible for directing corporate resilience against operational vulnerabilities (such as ERP system migrations or digital platform updates), establishing risk mitigation standards, and integrating Environmental, Social, and Governance (ESG) compliance into the enterprise framework.
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Audit Committee (Member): Works alongside other independent directors to review financial reports, verify the integrity of internal corporate control frameworks, and ensure complete transparency and compliance with Thai statutory requirements.
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Nomination and Remuneration Committee (Member): Helps determine executive compensation, evaluates board composition, and oversees succession planning for senior leaders and directors.
Career Milestones & Background
Mr. Sirikajornkij’s long professional background spans deep corporate advisory and international tax expertise:
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Corporate Advisory Leadership: For more than 30 years, he served as a premier legal and tax strategist in Southeast Asia. His focus was handling complex corporate transactions, group reorganizations, cross-border tax structures, and international mergers and acquisitions (M&A).
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KPMG Leadership Roles: At KPMG Phoomchai Tax Co., Ltd. in Thailand, he served as Executive Committee member, Managing Director, and Legal & Risk Management Advisor. He also served as the Partner and Head of ASEAN+, where he guided multi-national clients and Thai entities on regulatory frameworks and outbound investments into emerging markets across Europe and ASEAN (such as Vietnam, Myanmar, Cambodia, Laos, and Indonesia).
Mr. Tan Wee Siang (James Tan)
Qualifications:
. Licensed Tax Agent Section 153, Income Tax Act 1967 (Ministry of Finance)
. Chartered Accountant, Malaysian Institute of Accountants, CA(M), admitted 2015; MIA practising certificate
. Approved Company Auditor, Section 263, Companies Act 2016 (Ministry of Finance)
. Fellow, Association of Chartered Certified Accountants (FCCA)
. Affiliate Member, Chartered Tax Institute of Malaysia (CTIM)
. ASEAN CPA, ASEAN Chartered Professional Accountant
. Associate Member, Chartered Secretaries Malaysia (MAICSA)
.Certified Trainer, HRD Corp (HRDC) Train-the-Trainer certified
Experience:
James Tan is the Tax Partner of WS Advisory Sdn. Bhd. and a licensed tax agent under Section 153 of the Income Tax Act 1967. He has more than 12 years of hands-on Malaysian tax practice. He began as Tax Manager at SMI Tax Advisor Sdn. Bhd. in 2014 and has led WS Advisory’s tax practice since August 2020.
He advises owner-managed SMEs, foreign-owned subsidiaries, non-profit entities and IPO candidates on corporate tax compliance, tax planning, withholding tax, transfer pricing, Sales and Service Tax, stamp duty, and capital gains and real property gains tax. As a Chartered Accountant and approved company auditor, he combines tax technical depth with a practical understanding of how positions are tested in the audit file and on LHDN review. He is known for precise, citation-backed advice and structured computation reviews that catch issues before the return is filed.
Mr. Thuan Wen Kai
Qualifications:
We Kai commenced his professional career in 2014 with a major international accounting firm following his graduation from Victoria University, Australia with a Bachelor of Business. He progressed through various roles in the audit practice and was promoted to Audit Manager prior to leaving the firm in 2022 after more than eight years of service.
He joined WS & Co PLT in 2023 as Audit Director and currently serves as a Partner of the firm, where he oversees the firm’s audit practice, engagement quality, risk management and client strategy. In 2025, he was appointed as a member of the Public Practice Committee of CPA Australia (Malaysia Division).
Mr Thuan is an Approved Company Auditor under the Companies Act 2016, a PCAOB Registered Auditor in the United States, a Chartered Accountant of the Malaysian Institute of Accountants (MIA), a Certified Practising Accountant of CPA Australia, an ASEAN Chartered Professional Accountant, and a Chartered Member of The Institute of Internal Auditors Malaysia.
Experience:
Mr Thuan has more than a decade of experience in statutory audits and assurance engagements for a broad range of clients, including small and medium enterprises, multinational corporations and public listed companies across industries such as manufacturing, trading and distribution, services, construction, property development, food and beverage, engineering, leisure and hospitality, and plantation.
His professional experience also includes financial reporting advisory, MFRS/IFRS conversion projects, review of financial projections, forensic audits, financial due diligence, and participation in corporate exercises including mergers and acquisitions and initial public offerings in Malaysia, the United States and Thailand.
Mr. Kenneth Au
Qualifications:
Bachelor of Accounting, Macquarie University 1990 – 1993
MBA, Business and Administration, Hong Kong Metropolitan University 2001 – 2004
HKICPA CPA Digital Badge, Hong Kong Institute of Certified Public Accountants (HKICPA), Issued Feb 2026
Credential ID b5974fb4-76a4-47f4-b929-e7f647d92fdd
Experience:
A CPA specialized in tax with over 15 years of managerial experience in various reputable MNCs. Professional experience in corporate restructuring, transfer pricing, tax controversy resolution and tax due diligence in mergers and acquisition in Asia covering China, Hong Kong, Korea, Japan, Taiwan, Singapore, India, Malaysia and Australia. Strong project management skills with result-oriented and can-do mindset.
Founder and Director, Givemefine Company Limited · Full-time, Oct 2020 - Present · 6 yrs, Hong Kong SAR
We provide tax, accountancy and business advisory services. We combine innovation and technology to provide professional services for start-ups, fast growing technology companies and venture capitalists.
Tax Director, Professional firm in Central with Overseas offices, Jun 2018 - Apr 2020 · 1 yr 11 months, Hong Kong SAR
• Managing a tax and accounting team
• Advising client on tax and accounting issue for various jurisdiction including China, Hong Kong, UK and US.
• Manage and handle tax compliance work for corporate and individual clients.
• Manage and deliver tax advisory engagements on a day-to-day basis.
• Participate in business development activities including developing networks and relationships for business opportunities.
• Establish and maintain effective internal relationship across different service lines.
• Contribute to thought leadership and knowledge sharing within the team.
• Provide coaching and support to team members.
Senior manager and Tax Leader - Asia Pacific, Cree Hong Kong Limited subsidiary of Cree Inc (listed in Nasdaq), Nov 2008 - Nov 2016 · 8 yrs 1 mo. , Hong Kong
Tax role
• Work from a sole contributor to setting up and leading a tax team of 7 staff for Asia Pacific region including Hong Kong, China, Taiwan, Korea, Japan, Singapore, Malaysia, India and Australia.
• Report to the VP of Tax and Finance at US headquarter.
• Design a tax efficient transfer pricing model and monitor intercompany transactions
• Establish and manage trusted relationships with tax authorities within APAC.
• Manage corporate income tax compliance for all APAC operations
• Reporting for Year End purposes (FA109) and tax provision (FIN 48) for APAC region
Finance role
• Review the tax ledger and the reconciliation between the China GAAP and IFRS.
• Liaise for the statutory audit and tax filing for APAC
• Work with FP&A team to prepare and review the annual budget and quarterly budget
• Review the profit position of each legal entity
• Work with Custom team and comply with Custom rules and regulations
• To review the cash flow position with the Treasurer
• To assist our legal department in Hong Kong and in China.
Significant achievements
• Set up of tax team for Asia Pacific region
To set up the whole tax team for Asia Pacific region. In three-year time, (7 staff including 2 managers and 5 tax accountants)
• Set up the tax efficient group structure for Asia Pacific
To set up a Luxembourg holding structure for both US tax and Asia Tax. Annual tax savings approximately USD6-7M annual foreign tax savings (USD0.05-0.06 Increase in EPS).
• Merger of the two wholly foreign owned enterprise in China
To merge two manufacturing plants into one.
• Application for High and New Technology Enterprise status in China
The advantage for this is the company can enjoy a low tax rate in China from 25% to 15%.
• Set up an International Procurement Centre in Malaysia
To set up this company in Malaysia enable the company to enjoy a tax holiday for 10 years
Greater China Tax Manager, Sun Microsystems of California Ltd, Jan 2007 - Nov 2008 · 1 yr 11 mos
• Responsible for all tax matters for the group;
• Reviewing the tax position of each companies in the Group and identify any tax planning opportunities
• Performing PRC tax review on wholly foreign owned subsidiary of the Group
• Responsible for all compliance with all relevant tax regulations including both Hong Kong and the Mainland China;
• Responsible for all enquiries raised by the Hong Kong tax authorities and the PRC authorities
Tax Manager, Moores Rowland Mazars, Jun 2005 - Dec 2006 · 1 yr 7 mos, Hong Kong
Assist client in all kind of tax planning which include salaries tax, profits tax and wealth planning. Also advise and assist client in setting business structure in various APAC countries.
Tax Planning Manager, The Grande Group HK Ltd, Dec 2003 - May 2005 · 1 yr 6 mos.
Tax Manager, Ernst & Young Tax Services Limited, Jun 2001 - Oct 2003 · 2 yrs 5 mos, Hong Kong
• Reviewing tax associates’ work done on preparing tax computation for profits tax filing;
• Replying to client’s ad hoc query regarding both profits tax and personal tax
• Perform PRC tax review on wholly foreign owned subsidiary for audit purpose as well as PRC tax exposure on overseas company
• Advising clients on general PRC tax issue
• Assisting client in setting up Macao Offshore Company (“MOC”) and preparing operation review and operational manual for the MOC
Tax professional, PwC, Aug 1995 - Jun 2000 · 4 yrs 11 mos., Hong Kong
• Providing tax advice and implementing efficient tax structures for both local and multi-national companies;
• Assisting senior managers/managers in sophisticated tax planning involving various tax issues;
• Reviewing tax associates’ work done on preparing tax computation for profits tax filing;
• Replying to client’s ad hoc query regarding both profits tax and personal tax;
• Preparing and submission of profits tax and salaries tax computation of companies and individual respectively;
• Handling tax assessment appeal and dealing with routine compliance work;
