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Gary is a Partner in the International Tax and Transaction Services, focusing on transfer pricing (TP) with more than 20 years of experience in Malaysian corporate tax and TP advisory.
He leads complex regional and global initiatives across intercompany design, planning and operational structuring and implementation for various intercompany transactions, such as intragroup financing, treasury and cash pooling, capital markets activities, intellectual property, cost allocation models, cost contribution arrangement and head‑office service charge frameworks.
He represents clients in TP audits and dispute matters, from defense strategies and technical submissions to direct engagement with the Inland Revenue Board of Malaysia (IRBM). He also leads multi‑jurisdictional documentation programs (Country-by-Country Reporting, Master File and Local File), coordinating with global stakeholders to maintain consistency, audit readiness and alignment with Organization for Economic Co‑operation and Development (OECD) Guidelines and local TP rules.
While his primary focus lies in financial services — conventional and Islamic banking, investment banking, private equity, insurance/reinsurance and asset/wealth management — he also advises multinational groups across sectors, including fintech, automotive, pharmaceuticals, fast-moving consumer goods (FMCG), retail, property development, construction, energy and natural resources, agriculture, plantations and electronics.
Gary holds a Master of Commerce (First Class Honours) in Accounting, Finance and Information Systems from the University of Canterbury, New Zealand, and is an Associate Member of the Chartered Tax Institute of Malaysia (CTIM).