納税義務政策：不動産取引における現金の解放

アジア太平洋リアルアセット協会（APREA）最高経営責任者。シンガポールを拠点に、アジア太平洋地域における協会の戦略的方向性、イニシアティブ、運営を統括。彼女のリーダーシップの下、APREAは不動産とインフラストラクチャーに焦点を当てた業界団体へと位置づけを変更した。.

シグリッドは2019年1月にAPREAのエグゼクティブチームに加わった。.

APREA以前は、2010年から2018年までクッシュマン・アンド・ウェイクフィールド（C&W）のアジア太平洋リサーチ＆アドバイザリーサービス担当マネージング・ディレクターとして、リサーチ、ソートリーダーシップ、戦略策定、顧客管理を担当。 シンガポールに拠点を移す前は、ワシントンD.C.に拠点を置き、C&Wの米国中部大西洋地域のリサーチグループを率いて、ワシントンDC、バージニア州、メリーランド州郊外、ボルチモア、フィラデルフィア地域の市場調査活動全般を監督した。C&W入社以前は、全米不動産協会（NAR）のシニアエコノミストを務めた。同職では、NARのオフィス、倉庫、小売、集合住宅、国際調査プログラムを開発した。.

世界経済、公共政策、不動産問題の専門家として知られるシグリッドは、業界のイベントで頻繁に講演を行っている。 また、商業用および住宅用不動産市場に関する彼女の解説は、ウォール・ストリート・ジャーナル、フィナンシャル・タイムズ、ブルームバーグ、ニューヨーク・タイムズ、ロイターなど、さまざまな世界的出版物に定期的に掲載されている。さらに、CNBC、ブルームバーグ、CNN、ナショナル・パブリック・ラジオ、チャンネル・ニュース・アジアなどの金融ネットワークやラジオに何度かテレビ出演している。.

コーネル大学ジョンソン経営大学院で経営学修士号、ペンシルベニア州立大学で経済学修士号を取得。また、シンガポールのラッフルズ・シティ・ロータリー・クラブでさまざまな指導的役職を務めるほか、シンガポールのクローン病・大腸炎協会の執行委員会委員を務めるなど、複数の市民団体のメンバーでもある。.

Having practised tax for over 23 years, Wee Hwee has extensive experience in structuring single country and multiple jurisdictional funds with an Asian focus, both close-ended and open-ended, listed and unlisted, and across various alternative asset classes including real estate, infrastructure, renewable energy, private equity, venture capitalist, hedge funds, crypto currency and debt. He has expertise in fund formations and is also familiar with fund platforms in Singapore, Luxembourg, the Cayman Islands, Labuan, etc., as well as tax efficient divestment planning opportunities for funds with multiple exit strategies (be it trade sale, conversion to income producing funds or IPO exit). He is also an expert in structuring carried interest from both a corporate and personal tax perspective.

Wee Hwee has assisted many Singapore and foreign investors to structure their Singapore real estate investments (both asset and share deals) in a tax efficient manner across various asset classes, ranging from hotels, office, retail mall, residential, data centres, healthcare properties to student housing.

With a Bachelor of Accountancy (Honours) from the Nanyang Technological University of Singapore and as an Accredited Tax Advisor with the Singapore Chartered Tax Professionals, Wee Hwee is regularly called upon to share his expertise at workshops organised by the Asia Pacific Real Estate Association (APREA) and the Real Estate Development Association of Singapore. He is an instructor for the Certificate of Real Estate Investment Finance, a course conducted by APREA, and the NUS Graduate Certificate in Real Estate. Wee Hwee works closely with the Singapore Exchange to promote REIT and Business Trust listings in Singapore and has spoken on fund and real estate tax topics at various conferences in Tokyo, Seoul, Sydney, Melbourne, Hong Kong, Kuala Lumpur, Mumbai and Jakarta.

CURRENT RESPONSIBILITIES

As the head of Marsh’s tax insurance practice in Asia, Eugene principal responsibility is to advise clients on the efficient use of tax insurance policies as a solution to mitigate potential tax risks associated with acquisitions, operations, divestments and restructuring. This enables businesses to achieve their commercial objectives while avoiding tax risks that may result in significant tax exposure.

EXPERIENCE

Prior to joining Marsh, Eugene was a senior tax manager under the real estate and hospitality practice in PwC Singapore. His focus was on tax due diligence, fund structuring, and tax minimisation strategies for real estate and infrastructure investments across Asia Pacific.

Eugene has a wide range of experience in providing tax advisory services to many corporates in the real estate, hospitality and construction sectors. Throughout his career, Eugene has been engaged in various M&A projects involving Singapore, Korea, Japan, Indonesia, Vietnam, China, and Australia real estate and has experience in advising on the tax implications arising from such transactions. Therefore, he is familiar with the tax implications arising from acquisitions and disposal of real estate in these jurisdictions (e.g. TMK structure, MIT regime, REF structure, etc.)

Since joining Marsh, Eugene has placed tax liability insurance covering tax risks in various jurisdictions (including Japan, Singapore and Germany etc.) and was instrumental in assisting one of his clients to place the first tax policy globally that can cover Indonesian tax risks.

QUALIFICATIONS

• Bachelor of Accountancy, Cum Laude, Singapore Management University (2010)
• CPAオーストラリア

Ai Ling leads the Private Equity and Mergers & Acquisitions Services and Transaction Risk Services of Asia in Singapore. Ai Ling’s principal responsibility is advising private equity and corporate clients in their risk issues through their deal cycle. Ai Ling has pioneered the development and growth of warranty and indemnity insurance throughout ASEAN where she started the practice in 2007. She has achieved milestones such as placing the first onshore warranty and indemnity policy in Malaysia and Philippines, placing the first Litigation Buyout policy in Asia Pacific and placing the policy with the largest limit in Asia in 2015. Since then, Ai Ling has grown both the team and the market share of Marsh in all countries in Asia and maintain Marsh’s market share at 70%.

Ai Ling joined Marsh in May 2007 to start the PEMA Practice in ASEAN. She started her career in

PricewaterhouseCoopers focusing on external and internal audit before moving to corporate risk

management roles. Since starting the PEMA ASEAN practice in Marsh, Ai Ling has achieved a few

milestones in the industry in the area of warranty and indemnity insurance as well as structuring various portfolio programs for the clients. She has been a frequent speaker in M&A events in ASEAN on the topic of warranty and indemnity insurance and is a trusted advisor to several key private equity clients.

Having practised tax for over 23 years, Wee Hwee has extensive experience in structuring single country and multiple jurisdictional funds with an Asian focus, both close-ended and open-ended, listed and unlisted, and across various alternative asset classes including real estate, infrastructure, renewable energy, private equity, venture capitalist, hedge funds, crypto currency and debt. He has expertise in fund formations and is also familiar with fund platforms in Singapore, Luxembourg, the Cayman Islands, Labuan, etc., as well as tax efficient divestment planning opportunities for funds with multiple exit strategies (be it trade sale, conversion to income producing funds or IPO exit). He is also an expert in structuring carried interest from both a corporate and personal tax perspective.

Wee Hwee has assisted many Singapore and foreign investors to structure their Singapore real estate investments (both asset and share deals) in a tax efficient manner across various asset classes, ranging from hotels, office, retail mall, residential, data centres, healthcare properties to student housing.

With a Bachelor of Accountancy (Honours) from the Nanyang Technological University of Singapore and as an Accredited Tax Advisor with the Singapore Chartered Tax Professionals, Wee Hwee is regularly called upon to share his expertise at workshops organised by the Asia Pacific Real Estate Association (APREA) and the Real Estate Development Association of Singapore. He is an instructor for the Certificate of Real Estate Investment Finance, a course conducted by APREA, and the NUS Graduate Certificate in Real Estate. Wee Hwee works closely with the Singapore Exchange to promote REIT and Business Trust listings in Singapore and has spoken on fund and real estate tax topics at various conferences in Tokyo, Seoul, Sydney, Melbourne, Hong Kong, Kuala Lumpur, Mumbai and Jakarta.

CURRENT RESPONSIBILITIES

As the head of Marsh’s tax insurance practice in Asia, Eugene principal responsibility is to advise clients on the efficient use of tax insurance policies as a solution to mitigate potential tax risks associated with acquisitions, operations, divestments and restructuring. This enables businesses to achieve their commercial objectives while avoiding tax risks that may result in significant tax exposure.

EXPERIENCE

Prior to joining Marsh, Eugene was a senior tax manager under the real estate and hospitality practice in PwC Singapore. His focus was on tax due diligence, fund structuring, and tax minimisation strategies for real estate and infrastructure investments across Asia Pacific.

Eugene has a wide range of experience in providing tax advisory services to many corporates in the real estate, hospitality and construction sectors. Throughout his career, Eugene has been engaged in various M&A projects involving Singapore, Korea, Japan, Indonesia, Vietnam, China, and Australia real estate and has experience in advising on the tax implications arising from such transactions. Therefore, he is familiar with the tax implications arising from acquisitions and disposal of real estate in these jurisdictions (e.g. TMK structure, MIT regime, REF structure, etc.)

Since joining Marsh, Eugene has placed tax liability insurance covering tax risks in various jurisdictions (including Japan, Singapore and Germany etc.) and was instrumental in assisting one of his clients to place the first tax policy globally that can cover Indonesian tax risks.

QUALIFICATIONS

• Bachelor of Accountancy, Cum Laude, Singapore Management University (2010)
• CPAオーストラリア

アジア太平洋リアルアセット協会（APREA）最高経営責任者。シンガポールを拠点に、アジア太平洋地域における協会の戦略的方向性、イニシアティブ、運営を統括。彼女のリーダーシップの下、APREAは不動産とインフラストラクチャーに焦点を当てた業界団体へと位置づけを変更した。.

シグリッドは2019年1月にAPREAのエグゼクティブチームに加わった。.

APREA以前は、2010年から2018年までクッシュマン・アンド・ウェイクフィールド（C&W）のアジア太平洋リサーチ＆アドバイザリーサービス担当マネージング・ディレクターとして、リサーチ、ソートリーダーシップ、戦略策定、顧客管理を担当。 シンガポールに拠点を移す前は、ワシントンD.C.に拠点を置き、C&Wの米国中部大西洋地域のリサーチグループを率いて、ワシントンDC、バージニア州、メリーランド州郊外、ボルチモア、フィラデルフィア地域の市場調査活動全般を監督した。C&W入社以前は、全米不動産協会（NAR）のシニアエコノミストを務めた。同職では、NARのオフィス、倉庫、小売、集合住宅、国際調査プログラムを開発した。.

世界経済、公共政策、不動産問題の専門家として知られるシグリッドは、業界のイベントで頻繁に講演を行っている。 また、商業用および住宅用不動産市場に関する彼女の解説は、ウォール・ストリート・ジャーナル、フィナンシャル・タイムズ、ブルームバーグ、ニューヨーク・タイムズ、ロイターなど、さまざまな世界的出版物に定期的に掲載されている。さらに、CNBC、ブルームバーグ、CNN、ナショナル・パブリック・ラジオ、チャンネル・ニュース・アジアなどの金融ネットワークやラジオに何度かテレビ出演している。.

コーネル大学ジョンソン経営大学院で経営学修士号、ペンシルベニア州立大学で経済学修士号を取得。また、シンガポールのラッフルズ・シティ・ロータリー・クラブでさまざまな指導的役職を務めるほか、シンガポールのクローン病・大腸炎協会の執行委員会委員を務めるなど、複数の市民団体のメンバーでもある。.