Avik Bose and Hamish Clark

Avik Bose, Tax Partner, Deloitte Singapore

Avik is a Tax Partner at Deloitte Singapore. With over 18 years as a global transfer pricing professional with Big Four accounting firms, Avik has a wealth of experience in transfer pricing planning structures for various types of business models, supply/value chain realignments, intellectual property valuation, structuring and pricing intercompany financial transactions, corporate guarantees, cash pooling, debt factoring and leasing arrangements, thin-capitalisation analysis as well as planning and executing global documentation projects for multinational corporations (MNCs).

In his work with clients, Avik helps MNCs in various industries spanning automotive, aerospace, financial services, shipping, IT, oil, gas & chemicals, pharmaceuticals, real estate, consumer goods, and telecommunication develop and implement commercially viable transfer pricing policies to achieve tax efficiencies across jurisdictions. He has represented his clients before revenue authorities in several Mutual Agreement Procedure (MAP) and Advanced Pricing Agreement (APA) cases, including representing before the Tax Courts. Avik is also an active speaker at various transfer pricing discussion forums.

Before relocating to Singapore, Avik worked in Australia, India, the United Kingdom, and the United States.

Avik is a Chartered Accountant by profession and holds a Master Degree in Commerce. He is also an Accredited Tax Professional with the Singapore Institute of Accredited Tax Practitioners.


Hamish Clark, Tax Director, Deloitte Singapore

Hamish is a Tax Director at Deloitte Singapore and has over 15 years of experience in transfer pricing and international tax, including 10 years of commercial experience in the energy sector. He was previously the Head of Transfer Pricing at one of the world’s biggest independent commodity trading companies, and prior to that was in the transfer pricing team of a ‘supermajor’ integrated oil & gas company.     

During his tenure as the Head of Transfer Pricing, Hamish led detailed APA negotiations with different tax authorities, advised on high value transactions, and managed the tax audit defence in important jurisdictions for the group. He has undertaken different roles across an integrated oil & gas company, covering downstream, trading, and corporate treasury. 

His specialist skills include tax efficient supply chain management, treasury transfer pricing, new policy development, operational transfer pricing, and managing transfer pricing compliance. In his prior roles, he also successfully led the transfer pricing team on a number of key projects, including post takeover integration, high profile tax authority engagements, implementation of BEPS Action 13 requirements, and a reorganisation of a major business.  

Hamish has a wealth of practical experience in navigating complex fact patterns, alongside robust transfer pricing technical knowledge. He trained in corporate tax and transfer pricing at a Big Four firm in London. He holds an LLB law degree and is a Chartered Accountant.   

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