Professional Experience

After graduating from university, Mr. Ma worked for the Beijing Branch of Deloitte & Touche as a tax manager and has over five years' professional experience in Chinese tax consulting and planning. In 2001, he was seconded to the London office of Deloitte & Touche for an internship lasting several months. He took part in various pre-IPO, M&A, stock option and other tax structuring projects at Deloitte & Touche, serving both multinationals and large state-owned groups. He provided complete PRC tax services to clients, including corporate tax filings and planning for foreign companies and large Chinese enterprises and personal tax filings and planning for expatriates and employees resident in China; tax compliance review, designing of tax efficient plans and handling tax administrative penalty matters, etc. In addition, as the manager responsible he conducted tax due diligence reviews and provided tax planning proposals for M&A or pre-IPO projects. He also engaged in business advisory services during the full course of a foreign direct investment project using his legal knowledge to its fullest advantage, including: advising on investment vehicles, drafting and preparing application documents, participating in investment negotiation and discussion with the relevant authorities and completion of approval and registration procedures.

In June 2004, he joined Jun He Law Offices as an associate. With his unique experiences in the tax area, he was mainly responsible for tax-related issues with respect to FDI, M&A or IPO projects. With his unique experiences in the tax area, he is one of the few Chinese lawyers who have both strong legal and tax knowledge and expertise, and can therefore act as a tax consultant as well as legal counsel in such projects. At the same time, Mr. Ma also assisted partners in participating in and securing foreign-related dispute resolution cases, including litigation or arbitration proceedings.

Mr. Ma joined Han Kun Law Offices in February 2005 and continued to focus on taxation and foreign-related dispute resolution matters. On the one hand, he assisted partners in the provision of legal and tax consulting services for foreign companies or foreign invested companies or their subsidiaries in China; on the other hand, as a member of the team, he participated in almost all the important and highly publicized litigation cases handled by Han Kun during the period 2005 to 2006, including foreign investment disputes and intellectual property protection areas. His main work included preparing documents and evidence, legal researches, researches on litigation strategy, etc. In 2006, he prepared for and attended the seminar on "International Arbitration: an Effective Mechanism for Resolving Cross-border Disputes". He
is one of the main authors of the materials prepared for this seminar.