Being Agile and Creative with International Supply Chains to deal with Constant Changes in the Transfer Pricing & Customs Duty World—is there a Role for AI?

In the “re-globalization” environment, how are the revenue and customs authorities in the Asia Pacific responding to, and dealing with, the challenges posed by the pricing of cross-border supplies of goods and services between related corporations? In terms of being agile and creative with international supply chains and dealing with constant change, is there a role for AI? Our panel of tax, customs and trade lawyers will discuss recent developments in their jurisdictions—in particular, the recent PepsiCo and Coca-Cola tax cases in Australia, India and the U.S.—and the implications for cross-border trade and investment.

Presenters

Liyao Wang

Consultant / Head of China Business & Migration , Finlaysons Lawyers

Adelaide

Liyao specializes in Australian and Chinese Taxation, Commercial & Corporate Law, Cross-border Investment, Litigation, Asset Protection & Wealth Management, Migration, and Chinese legal matters generally.

Liyao obtained her Bachelor of Laws (International Economic Law) from Zhongnan University of Economics and Law, her Master of Laws (Economic Law) at Yunnan University, and later commenced a Doctorate of Civil Law at University of Munich.

Liyao then studied law in Australia, and qualified as a Barrister and Solicitor of the Supreme Court of South Australia. She has also been appointed as an Australian Notary Public.

Because Liyao grew up and was educated in China and Germany, and has also studied law in Australia, Liyao understands both the civil law and common law systems. Liyao is therefore uniquely placed to provide legal and commercial advice to clients.

Jeff Snyder

Crowell

Conchi Bargallo Garcia

Senior Lawyer, Cuatrecasas

Barcelona

Currently based in Barcelona, Spain, Conchi Bargalló is a senior lawyer at Cuatrecasas. She specializes in advising multinational groups on tax matters, which includes extensive experience in cross-border business restructuring, transfer pricing, tax audit procedures and negotiating with the Spanish tax authorities.

Siong Sie Khong

Partner, Jason Teoh

Kuala Lumpur

Siong Sie is a chartered accountant and Malaysian tax lawyer specialising in tax disputes, cross-border tax, international trade, and competition law. He advises local and multinational clients on complex engagements with tax authorities and regulators.

He is recognised for Tax in Malaysia by Chambers Asia-Pacific 2026 and Legal 500 Asia Pacific 2026, and serves as legal counsel to the Malaysia Competition Commission on competition matters. Prior to establishing his current practice, he was Partner and Head of the Tax Practice Group at Skrine.

Earlier in his career, he worked in tax practice, audit, and in-house roles, including at PwC Kuala Lumpur and Tesco Malaysia, giving him a broad commercial and regulatory perspective.

Michael Butler

Tax & Revenue Partner , Finlaysons Lawyers

Adelaide

Michael Butler is Head Partner of Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, including corporate restructurings, cross-border investment, property & wine taxation, superannuation, trusts, and estate & succession planning.

Michael is a past Chair of Tax Institute’s SA State Council and IPBA’s Tax Law Committee. He is currently IPBA Jurisdictional Council Member—Australia.

Michael has been recognized in Doyle’s Guide and Best Lawyers Australia as a Leading Tax & Superannuation Lawyer, including “Pre-Eminent Tax Lawyer—South Australia 2018”, “Adelaide Lawyer of the Year—Trust and Estates 2022” and “Adelaide Lawyer of the Year—Superannuation Law 2021.”

In 2024, Michael was awarded Honorary Life Membership of The Tax Institute of Australia.