Warrick Cleine

Name

Warrick Cleine

Position

Chief Executive, Vietnam and Cambodia

Head of Tax, KPMG Asia Pacific
Member, KPMG Asia Pacific Board and Executive Committee
Member, KPMG Global Council
Member, KPMG International Tax Steering Group

Qualifications

Bachelor of Commerce
Member, Institute of Chartered Accountants of New Zealand (C.A.)
Certified Public Accountant (Registered Auditor), Ministry of Finance, Vietnam

Experiences

Warrick has been based in Vietnam since 1998. As the Head of Tax for KPMGs Asia Pacific region and
Chief Executive of KPMGs member firm in Vietnam and Cambodia, Warrick Cleine has overseen the
growth of KPMG in Vietnam to its present role as the largest professional services organisation in the
country, with 30 Partners and over 1,000 employees. KPMG has been recognised for its contribution to
the financial sector by Vietnams Ministry of Finance, and was named the inaugural Vietnam Tax Firm of
the Year in 2010 by the independent International Tax Review.
Warrick, who began his career with KPMG in New Zealand, currently works with a wide range of major
international and local corporations. He has an extensive knowledge of corporate governance and
structuring issues and has advised on numerous corporate transactions in Vietnam and Cambodia. His
clients include major international corporations operating in Vietnam from Europe, Asia and the United
States, in the financial services, manufacturing, natural resources and consumer goods industries.

Sector expertise

Tax, Transaction Services, Banking and Insurance, Trade and Manufacturing, Infrastructure and Consumer
Markets.

2012 KPMG Limited, a Vietnamese limited liability company and a member firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Do Thi Thu Ha
Name

Do Thi Thu Ha

Position

Senior Partner - Hanoi Office, Tax & Corporate Services

Head of Infrastructure Sector

Qualifications

Fellow of the Association of Chartered Certified Accountants (ACCA), UK. (FCCA)

Member of CPA Australia
Certified Public Accountant, Vietnam (CPA Vietnam)
Bachelor, Banking and Finance, The National Economics University

Experiences

Ha has been a tax partner in KPMG for more than 2 years. Before joining KPMG Vietnam, Ha has had 12
years experience of tax and investment advising in another the Big Four firm in Vietnam and then 2 years
as the leading partner of the branch of an European consulting firm in Vietnam. Her professional
experience includes providing tax and consulting services, advising on investment forms structuring,
merger and acquisition, human resources consulting to a number of large multi-national organisations with
various activities in Vietnam (investment fund, real estate, oil and gas, infrastructure, etc.).
Has industry focus is infrastructure (power plants, oil refinery plants, transportation) and real estate.

Sector expertise

Being the team leader to assist a multi-national consortium being the main EPC contractor (Technip
Consortium) for the first oil refinery project in Vietnam from 2002 up to present (Dung Quat Oil Refinery).
The project scope includes assisting in the price setting for the EPC bidding, the contract negotiations
with the Vietnamese party (Petro Vietnam), tax advisory and tax compliance during the projects
operation.
Assisting a US-based company in a 1,200 MW coal-fired power plant BOT project. Ha was involved in the
contract negotiations with the Vietnamese party and review of financial model from the tax perspective.
Assisting a French Corporation being the Main Investor for a 715MW thermal power plant BOT project.
The scope of the service was to assist Client in contract negotiations with EVN, dealing with the Ministry
of Finance, the General Department of Taxation regarding the favourable tax incentives for the Project.
Assisting a multi-national consortium in the bidding for the EPC contract for the second oil refinery project
in Vietnam.
Various tax advices for the contractors in Hai Phong Thermal Power Plant, Ca Mau Power Plant, Omon I
Power Plant, Pha Lai Power Plant, Mong Duong Power Plant.

2012 KPMG Limited, a Vietnamese limited liability company and a member firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Dr. Nguyen Cong Ai

Name

Dr. Nguyen Cong Ai

Position

Partner Ho Chi Minh Office, Tax & Corporate Services

Head of Market Entry Group
Head of Markets

Qualifications

PhD in International Business, University of Economics, Bratislava, Slovak Republic

MA in International Economics

Experiences

Dr Ai has been working for KPMG since 1998, in Slovakia and Vietnam. He has been involved in providing
Market Entry advisory services to many international companies entering Vietnam. Dr. Ai has extensive
experience in conducting market entry studies, location analysis, commercial due diligence and assistance
with Investment licensing and post-license compliance.
Being in contact with Government Agencies and Business Communities throughout Vietnam for years, Dr.
Ai has extensive business and government network.
Dr Ais clients include many of leading companies in Vietnam and overseas: PetroVietnam Fertilizer and
Chemicals Company, Kookmin Bank, Lotte Mart, Masan Group Corporation, Vietnam Southern Food
General Corporation, Mitsubishi Corporation, Deutsche Bank AG, Sharp Corporation.

2012 KPMG Limited, a Vietnamese limited liability company and a member firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Nam Nguyen
Name

Nam Nguyen

Position

Partner Ho Chi Minh Office, Tax & Corporate Services

Head of Tax Dispute Resolution & Controversy Services
Head of Consumer Products & Retail Sector
Head of Transport & Logistic Sectors
Head of Indirect Taxes

Qualifications

Master of Professional Accounting

Fellow Member of CPA Australia (FCPA)
Member of KICPA (Cambodia)
Elected Board Member of Vietnamese Tax Consultants Association (VTAC)
Winner of the 2011 Award of Excellence for tax professionals by Vietnams Minister of Finance

Experiences

Nam Nguyen has almost 20 years of work experience with international accounting firms in Vietnam.
Through these years, he has developed excellent working relationship with the tax authorities at both
national and local levels.
He has extensive hands-on experience in foreign investment and taxation issues in Vietnam. He meets
regularly with local and national authorities to negotiate and address regulatory and taxation issues, on
behalf of his clients.
He is a regular speaker on the topics of doing business in Vietnam and taxation at seminars/forums both in
Vietnam and in the region. He has served as a tax advisor for many Vietnamese and multinational
companies in various business sectors.
Prior to joining KPMG over a year ago, he was the national Head of Tax of another Big-4 firm in Vietnam.

Sector expertise

Corporate tax planning and restructuring, Tax due diligence, Tax compliance, Tax dispute resolution and
controversy, Indirect taxes and customs.

2012 KPMG Limited, a Vietnamese limited liability company and a member firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Ho Thi Bich Hanh

Name

Ho Thi Bich Hanh

Position

Partner Ho Chi Minh Office, Tax & Corporate Services

Head of Healthcare & Pharmaceutical Sector
Head of International Executive Services

Qualifications

Bachelor of Finance and Accounting Degree

Executive MBA of University of Hawaii (US)
Board Member of Vietnamese Tax Consultants Association

Experiences

Hanh has over sixteen years experience in tax and corporate services professional in Vietnam.
Hanh has extensive experience and knowledge in helping foreign investors on a broad range of Vietnam
taxation and inward investment issues. Her clients include multi-national corporation in various business
sectors from US, Europe, Japan and Asia Pacific.
With a number of working experienced years, Hanh has gained an in-depth understanding of Vietnam
regulatory system in tax, banking, foreign exchange, investment and labour and of the practice of local and
national authorities in implementation of regulations.

Sector expertise

Assistance in setting up business in Vietnam and in restructuring business, Tax planning and structuring
in term of merger and acquisition, divestment and corporate restructure, Company/organisation tax healthcheck, Technical support to tax audit/investigation and tax petition, Tax compliance, Labour compliance.

2012 KPMG Limited, a Vietnamese limited liability company and a member firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Le Thi Kieu Nga

Name

Le Thi Kieu Nga

Position

Partner - Hanoi Office, Tax & Corporate Services

Head of Global International Corporate Tax
Head of Japanese Practice

Qualifications

Bachelor of Law (Economics), Hanoi Law University

Master of Business Administration, Southern California University, US
Member of CPA Australia
Member of Vietnam Tax Consultants Association, Ministry of Finance, Vietnam

Experiences

Nga has 15 years of experience in a broad range of advisory process on tax, corporate and statutory issues
for clients including multinational organisations, foreign financial institutions and foreign invested and local
companies in Vietnam.
She has extensively advised clients on tax and investment, including tax due-diligence, mergers and
acquisition, divestments and corporate restructures, investigations and audits of various foreign financial
institutions, Vietnamese corporations, and foreign companies in different industries.
Her recent experiences include taxation advice on financing and acquisition structures, due diligence
projects, providing tax planning advice on exit strategies and simplification of corporate structures,
consolidation and mergers to optimise the management cost and tax incentives of various investment
projects in Vietnam.
She has also represented clients in negotiations with the local tax authorities on resolving various
corporate and individual tax disputes by petitions to the central tax authorities and ministry level for
favorable and practical guidance.
With thorough understanding of local practice and Japanese culture, she has been significantly contributed
in developing and promoting a strong Japanese client practice for KPMG in Vietnam.

Sector expertise

Tax due diligence, Corporate tax planning and restructure, Corporate and individual tax compliance, Pre
and post-tax audit support.

2012 KPMG Limited, a Vietnamese limited liability company and a member firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Jeff Sea
Name

Jeff Sea

Position

Partner Ho Chi Minh Office, Tax & Corporate Services

Head of Financial Services Sector

Qualifications

Member of the Malaysian Institute of Certified Public Accountants (MICPA)

Member of Chartered Accountant of Malaysia (MIA)
Certified Financial Planner (CFP) and Chartered Financial Consultant (ChFC)
Member of the Vietnam Tax Consultants Association (VTCA)

Experiences

Jeff has over 20 years of international tax, financial and wealth management experience, including more
than eight years in Vietnam.
He has provided his local and multinational clients with a full range of tax consulting and compliance
services on both corporate and personal income tax.
His focus is tax advisory in particular on cross border transaction, financial and tax structuring.
He also involved in several tax due diligence for inbound investment in Vietnam.
Jeff is a CPA graduate from Malaysia and specializes in taxation. He speaks regularly on Vietnam taxation
issues both for events in Vietnam and overseas.
He also contributes article on Vietnam taxation for publication and was features in the inaugural issue of
Tax Views Asia published by CCH Asia.

Sector expertise

Cross-border leases, Asset Financing & Securitization, Group structuring and M&A, Company liquidation.

2012 KPMG Limited, a Vietnamese limited liability company and a member firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Hoang Thuy Duong

Name

Hoang Thuy Duong

Position

Partner - Hanoi Office, Tax & Corporate Services

Head of KPMGs Global Transfer Pricing Services in Vietnam
Head of Trade & Customs and Tax Efficient Supply Chain Management advisory group in Hanoi

Qualifications

Bachelor of Science (Economics)

Experiences

Member of CPA Australia and CPA Australias Vietnam Advisory Board

Duong has been with KPMG for over twelve (12) years, including with KPMG Australia for 15 months in
Global Transfer Pricing Services (GTPS) and Corporate Tax.
Duong is leading KPMG Vietnams GTPS, Trade & Customs, Tax Efficient Supply Chain Management
advisory group and has been in charge of over a hundred of transfer pricing and business restructuring
projects.
In KPMG Australias GTPS, Duong has experiences in global transfer pricing planning and international tax
planning, transfer pricing documentation and compliance. In KPMG Australias Corporate Tax, Duong
advised on Australian corporate income tax and international taxation.
Duong has advised numerous multinationals on tax, customs and transfer pricing planning and
compliance, supply chain tax planning, business restructuring and provided tax due diligence and
structuring advice on a number of corporate transactions in various sectors including Industrials (including
Automotive), Consumers, Financial Services, Infrastructure, Information Technology, Japanese Market,
and a number of other sectors.
Duong has been the Lead Partner advising on a multi-billion infrastructure project in Vietnam.

Sector expertise

Tax Corporate Tax, GTPS, TESCM, Trade& Customs, and GICT, International and domestic transactions
involving complex international tax issues

2012 KPMG Limited, a Vietnamese limited liability company and a member firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

Nhan Huynh
Name

Nhan Huynh

Position

Director Ho Chi Minh Office, Tax & Corporate Services

Head of Trade & Customs Advisory
Head of TESCM Advisory

Qualifications

Bachelor of Laws
Bachelor of Science

Experiences

Nhan specialises in tax and customs advisory services, particularly in tax and duty planning and
restructuring, tax efficient supply chain management, and tax dispute resolution and controversy services.
Nhan is responsible for providing regular tax and customs consulting services to many local and
international clients. He has assisted many multinational companies on their investment structuring,
corporate formation and reorganization, mergers and acquisitions, tax and customs planning and
compliance.
Nhan has extensive hands-on experience in representing clients and dealing with local authorities on
customs and taxation issues.
Nhan is the Head of KPMG Vietnams TESCM and Trade & Customs service groups.
He has also been invited to speak at forums and seminars on Vietnams inbound investment, customs and
taxation.
Nhan holds his Bachelors from the University of Melbourne, Australia.

Sector expertise

Consumer Markets, Trade and Manufacturing, Oil & Gas

2012 KPMG Limited, a Vietnamese limited liability company and a member firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.