Adeline Wong heads the Tax Practice Group of Wong & Partners. She has more than 25 years of experience in the area of corporate tax planning, advisory, audit and investigation work. She has presented in both domestic and international tax conferences, including conferences organised by the Tax Executive Institute in the US, Society of Trust and Estate Practitioners in Singapore and more recently, Bloomberg BNA's Global Transfer Pricing Conference in Shanghai. She is also a regular contributor to established publications on tax-related legislation and developments in Malaysia, such as Bloomberg BNA and the International Bureau of Fiscal Documentation.
Adeline won the Euromoney Asia Women in Business Law Awards for the tax category in 2013. She has been named a Leading Individual by Chambers Asia Pacific, Asia Pacific Legal 500, and Asialaw Profiles. Who's Who Legal named Adeline as one of the world's leading trade and customs lawyers. She is recognised as a Tax Controversy Leader by International Tax Review, and has been described as "an excellent all round lawyer, especially for regulatory and structuring advice" by Asia Pacific Legal 500. She was also nominated as leading tax practitioner by Euromoney’s 11th Edition of the Tax Expert Guides 2016. Adeline is recognised as a Tier 1, top 250 tax lawyer by Tax Directors Handbook 2016.
Adeline has extensive experience in tax planning and tax advisory for local, regional and cross-border corporate exercises. These include joint ventures, new operations, mergers and acquisitions, restructuring and downsizing, among others. She has advised on matters relating to tax disputes and controversies; transfer pricing, tax credit; franking credit; re-invoicing; royalty; dividends; double tax treaties; withholding tax, tariff and customs; tax incentives; as well as matters relating to foreign trade and the WTO. She was also involved in providing feedback during the consultation exercise for the GST regime in Malaysia and continues to be involved in advising clients in implementation issues.
Adeline advises a broad range of clients, which include investment banks, other financial institutions and high net worth families, on tax, trust, and estate planning issues, with a focus on using onshore and offshore trust structures and other vehicles to help clients hold and transfer wealth. She also advises financial institutions that provide service to high net worth individuals on securities as well as corporate and regulatory issues in relation to their operations in Malaysia.
Representative Legal Matters
Successfully represented various clients in tax incentive negotiations with the Ministry of International Trade and Industries, Malaysian Industrial Development Authority, Ministry of Domestic Trade and Consumer Affairs as well as negotiations involving with the Ministry of Finance.
Assisted clients in dealing with withholding tax issues in various jurisdictions on cross-border payments and in structuring such payments in a tax efficient manner.
Assisted clients in global tax structures supportable by relevant facts and documentation including migration of IP rights, transfer of sales company and conversion into contract manufacturing.
Advised on obtaining tax credit from a foreign tax authority in respect of a refund of withholding tax paid to the Malaysian tax authority.
Successfully represented clients in disputes relating to tax assessment and tax investigations with the Inland Revenue Board of Malaysia.
Involved in obtaining tax rulings for clients from the revenue authorities with respect to benefits awarded under stock option plans.
Represented a leading provider of telecommunication products based in US on regulatory and licensing issues for telecommunications services including outbound bypass, voice resale services, ownership and leasing of router, international data network connectivity, sale of bandwidth on sub sea cable, various types of class and individual licenses under the Communications and Multimedia Act.
Advised a Japanese multinational telecommunication company in respect of the telecommunication regulatory regime in Malaysia including advising on the provision of multi-frame relay bandwidth services, Internet content regulation and confidentiality issues as well as the strategic alliance with a major Malaysian telecommunications company.
Acted for a major US-based search engine and internet portal on various issues including liability for content providers and internet service providers.
Acted for a local search portal on various aspects of their operations in Malaysia.
Professional Associations and Memberships
Tax Committee of the Malaysian International Chamber of Commerce and Industry - Member
Academy of Law in Singapore
Australian Society of Accountants
Malaysian Institute of Taxation - Member
- Malaysia (1997)
- Sarawak~Malaysia (1992)
- New South Wales~Australia (1990)
- University of New South Wales (LL.B.) (1990)
- University of New South Wales (Bachelor of Commerce) (1988)
Author, "Tax Planning for Businesses " CCH Publications - 2008
Author, “Acquisition of Real Estate Investment” Global Real Estate Taxation Guide - 2009
Author, “Malaysian Business Environment – Legal Landscape”
Author, “Surcharge Imposed on Six Brands of Cars” Debate
Author, “Changes to Section 911 of the U.S. Internal Revenue Code Mean Higher Taxes for Some Expatriates”
Author, “Asean trade in Goods Agreement” Client Alert - Mar-09
Author, “Foreign Exchange” Legal Alert
Author, “Malaysia’s 2009 Mini Budget” Client Alert - Mar-09
Author, “New Tax Incentives” Legal Alert - Mar-07