Ayesha Macpherson Lau is the partner in charge of tax services, Hong Kong SAR, at KPMG China. She started her career with KPMG in London before joining KPMG in Hong Kong in 1993. Lau is a member of the Hong Kong Institute of Certified Public Accountants and the Institute of Chartered Accountants in England and Wales. She is also the chairperson of the Taxation Committee of the Hong Kong Institute of Certified Public Accountants and speaks regularly on tax matters. Garry Laird earned his Bachelor of Economics at the University of Tasmania and is a senior tax advisor with KPMG. Prior to joining KPMG, he worked as a tax specialist for more than thirty five years, initially with the Australian Taxation Office before joining the Inland Revenue Department (IRD) in Hong Kong. His responsibilities with the IRD include preparing Departmental Interpretation and Practice Notes, examining advance clearance applications, negotiating double taxation agreements, and assisting in the introduction of new tax legislation.