Sam Mao

Background

• Sam joined PwC China in 2009 and has worked in the Transfer Pricing team of PwC Shanghai and Shenzhen office for 14 years. 
• He is the global Lead Tax Partner for two Chinese giants Pinduoduo (NASDAQ:PDD) and Mihoyo Technology in the TMT industry. He is responsible for coordinating tax planning, transfer pricing, and local compliance related matters among global network.

Relevant experience

• Assisting two MNCs in defending their transfer pricing positions in China during national joint transfer pricing investigations initiated by the State Taxation Administration (“STA”), and has achieved desirable results for Chinese subsidiaries in different locations.
• After settlement of national joint investigations, he is currently focusing on subsequent MAP and BAPA application with the competent authorities to eliminate double taxation and achieve certainty.
• Pre-IPO and Post-deal advisory projects for MNCs and Chinese domestic companies to design, optimize and implement effective and efficient tax structure and transaction flow.
• Assisting the STA to draft the first version of “China APA Annual Report” in 2010; assisting Beijing Municipal Tax Authority to draft “TP risk assessment handbook” for State Owned Enterprises in 2012; and assisting the STA to draft the “Cost Sharing Arrangement research report” in 2022.

Qualification

• Sam has a Bachelor degree in Law from Shanghai International Studies University and holds the certificate of legal professional qualification (PRC Bar).