Jason Liang is a partner in the Tax, Trade and Wealth Management Practice Group of Wong & Partners. He focuses on tax disputes and controversies, and handles all aspects of tax litigation. He regularly appears before the national courts and tax tribunals, representing clients on landmark tax disputes and precedent-setting cases.

He has advised clients on a wide spectrum of issues ranging from anti-avoidance, transfer pricing, stamp duty, real property gains tax, customs duty, indirect taxes, deductibility of capital and income expenses, and withholding tax. His portfolio of clients are from various industries, including pharmaceutical, logistics, manufacturing and oil and gas. Jason's practice extends to advising on legal and regulatory issues affecting multinational corporations in Malaysia. He has acted for clients in corporate exercises which includes cross-border mergers and acquisitions, joint ventures and establishing of new operations in Malaysia for clients from various industries including manufacturing, telecommunications, aviation and shipping, insurance, banking and wealth management.

He regularly speaks at various international conferences and events in Malaysia, Singapore, Hong Kong, Europe and the United States, and is regularly called upon to conduct trainings for various multinational clients namely on, tax developments in emerging and growth leading economies, transparency and information exchange on foreign tax audits and controversies, tax investigations and tax litigation considerations during an audit and investigation.

Gary specializes in Financial Services Transfer Pricing and has extensive experience in leading Global/ Regional Transfer Pricing projects for local financial institutions in Malaysia as well as involved in transfer pricing projects for various multinational financial institutions with operations in Malaysia.

He has extensive experience in Transfer Pricing documentation, planning, including developing of group transfer pricing governance and policies, developing and structuring group-wide transfer pricing mechanisms.

He has designed and advised on the development and operationalization of transfer pricing policies of leading local financial institutions in Malaysia, as well as various multinational financial institutions with operations in Malaysia.

Gary has been involved in leading, managing and coordinating Global three-tiered Transfer Pricing Documentation (Country-by-country reporting, Masterfile and Local File Transfer Pricing Documentation) covering multiple jurisdictions for a wide range of transactions including banking and capital markets transactions, sales and purchases of tangible goods, intangible transactions (i.e. royalties, technical fees, franchise fees, etc), inter-company financing arrangements, inter-company reinsurance transactions, cost sharing arrangements and provision of intra-group services.

Gary has extensively advised clients in dealing with transfer pricing audit defense/ controversy cases with the Malaysian Inland Revenue Board (“IRB”) as well as various other tax authorities in the ASEAN region. This includes the pre-audit planning and preparation, managing field audit, formulating audit defense strategies, submissions of detailed technical appeals to substantiate his clients' transfer pricing and tax positions, post-audit discussions and negotiations with the IRB on behalf of the client.

Gary’s key clients include leading financial and banking institutions (both conventional and Islamic), investment banks, private equities, insurance and reinsurance operators, takaful and re-takaful operators, asset managers, stock brokerages, REITS, financial technology companies, money remittance operators, etc. Gary also serves a wide range of major local listed/unlisted corporations, Government linked corporations and multinational corporations in various sectors such as automotive, fast moving consumer goods, plantation, oil & gas and the electronics sectors.

Sharon has more than 18 years of tax experience, particularly on corporate and international tax advisory and advising on mergers and acquisitions (M&A).

She has deep experience in M&A transactions, assisting clients with tax structuring, conducting tax due diligence reviews and reviewing sale and purchase agreements and other transaction documents, across a number of sectors including financial services, oil and gas, power and infrastructure, manufacturing and services.

She also advises clients on restructuring exercises and structuring cross-border transactions, as well as advising investors on both inbound and outbound investments.
Her key clients include private equity funds, sovereign wealth funds, public listed companies and various large multinationals in various industries including O&G, power. hospitality, telecommunications, industrial products, etc.

Sharon is also a Chartered Accountant of Australia and New Zealand, and a member of Malaysian Institute of Accountants.
She is also a member of Chartered Tax Institute of Malaysia (CTIM), and contributes as a member of CTIM’s Direct Tax Technical Committees I and II, providing viewpoints on various developments in the Malaysian tax landscape, relating to income tax, withholding taxes, Real Property Gains Tax, stamp duties, the Labuan tax regime, incentives and international tax trends.