Spencer Chong

Spencer Chong

Senior Advisor, PwC China

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Spencer is a Senior Advisor of PwC China. Under Spencer’s leadership, PwC China/Hong Kong was awarded the "China Transfer Pricing Firm of the Year" in 2006 and "Hong Kong Transfer Pricing Firm of the Year" in 2009 by the International Tax Review. Prior to joining the firm, Spencer worked at the Hong Kong Inland Revenue Department. He has more than 20 years of experience in tax and transfer pricing consulting. Spencer has been engaged by multinationals in financial services, pharmaceutical, automotive, telecommunication and fast-moving consumption goods and luxury goods industries for numerous transfer pricing projects.

Spencer has been involved in numerous transfer pricing projects, including transfer pricing risk assessment reviews and documentation preparation, audit defence, advance pricing agreement (APA) negotiations, and global tax planning. He is experienced in assisting investors in formulating defence and negotiation strategies and fronting such negotiations in difficult tax audit defence cases. He provides value-added advice in global/regional tax optimisation studies aimed at achieving companies’ business and profit alignment goals.

Spencer is a regular speaker on Chinese transfer pricing issues and trends for professional conferences and contributes frequently to professional publications on the subject. Spencer holds an Economics degree from the University of Hong Kong and a Master in Professional Accounting from Hong Kong Polytechnic University. He is also a fellow member of the Association of Chartered Certified Accountants and an associate member of the Hong Kong Society of Accountants.

Work credentials:

  • Assisted in the first five APAs in China
  • Assisted a prominent Korean MNC group in securing the first bilateral APA between Korea and China
  • Assisted in the first bilateral APA between China and Singapore
  • Supported a Danish MNC group to secure the first bilateral APA between China and Europe


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