Michael To Director, Tax Services
Qualifications
- MBA degree
- Fellow of Association of Chartered Certified Accountants
- Associate of Hong Kong Institute of Certified Public Accountants
- Associate of The Taxation Institute of Hong Kong
- Chartered Tax Adviser
Background
Michael joined Forvis Mazars in Hong Kong in 2008. He has more than 38 years of experience working in international accounting firms and commercial organisations, of which over 35 years are related to China tax areas. He also worked in Mainland China.
Michael has extensive experience in advising clients on tax and operation issues related to their investments in Mainland China, Hong Kong and Global market, in particular, the structure for direct investment in China, mergers and acquisitions, corporate reorganisation, structure for the purposes of minimisation of tax exposures, planning for individuals to reduce their personal tax liabilities etc. He is always involved in negotiation with the PRC officials in the process of setting up clients’ establishments in China and optimising their tax position. He also handles tax investigation cases for clients in China and Hong Kong and provides litigation support services on tax dispute issues.
Michael also actively assists clients in IPOs in Hong Kong, the United States and Europe and provides various Hong Kong and Mainland tax services, including listing structuring, Hong Kong and Mainland tax compliance reviews, transfer pricing benchmarking, issuing Hong Kong and Mainland tax opinions, assisting clients in responding to enquiries from the Hong Kong Stock Exchange and the Hong Kong Securities and Futures Commission, etc.
Michael is experienced in serving international clients engaging in a variety of business including real estate, insurance, financial institution, fund management, procurement of products, construction, retail and distribution, manufacturing, hospitality, information technology, media & telecommunications, service providers etc.
Michael provides China tax and business related advice (including foreign exchange and Customs advice) to clients which have investment / operations in China.