Wendy Guo

Partner, PwC China

Wendy is a tax partner at PwC China with about 30 years of experience in Chinese and international tax. She mainly assists multinational companies with investment structuring into and out of China, M&As, and other Chinese tax-related matters.

Prior to joining PwC China, Wendy was a tax partner/principal in another Big Four professional services firm in the United States and China between 1998 and 2006. She worked on numerous cross border transactions including procurement, manufacturing, financing, cross border supply chain issues and transfer pricing. She assisted many multinational companies to develop tax strategies for their operations in China, and was also a member of her firm's global Supply Chain team.

Between 1988 and 1996, Wendy was a Principal Supervising Agent at the State Administration of Taxation, People's Republic of China. There, she was mainly responsible for tax policies related to foreign investments and foreign expatriates working in China. She was part of the negotiating team in income tax treaty negotiations with various countries, drafted transfer pricing regulations, and Income Tax Regulations for the Income Tax Law for Foreign Invested Enterprises that have been effective since 1991.

Wendy has published many articles on Chinese tax issues, including development overviews in Chinese tax (BNA Daily Tax Report, 2006), Chinese holding companies (International Tax Review. 2004), M&A developments and strategies in China (US/International Tax Strategies, 2003), Corporate income tax reform in China (Practical Asian Tax Strategies, 2003) and Seconded employees and permanent establishments (Tax Notes International, 2016). She is a frequent speaker at international tax lectures.  

Wendy received a Master in Taxation from the University of Denver, USA in 1997, a Master of Arts in Economics from Georgia State University, USA in 1994, a Master in Public Finance from the Fiscal Science Research Institute (Beijing) in 1988, and a Bachelor with a major in Economics from Nankai University in 1985.

Wendy is certified tax agent in China.