Lee Tiong Heng and Yvaine Gan | Singapore Business Review

Lee Tiong Heng and Yvaine Gan

Lee Tiong Heng is Deloitte Singapore and Southeast Asia’s Global Investments & Innovation Incentives Tax Leader and has more than 23 years of tax experience serving local, multinational and listed companies as well as private equity firm including 4 years with the Inland Revenue Authority of Singapore (IRAS).

He has extensive experience in tax consultancy and planning services including tax M&A work, corporate restructuring, cross-border transactions, tax ruling requests, taxation negotiations with the IRAS and Singapore tax incentives and grants applications from the Singapore government authorities.

Tiong Heng is a fellow member of the Institute of Chartered Accountants of Singapore and is also an Accredited Tax Advisor with Singapore Institute of Accredited Tax Professionals.


Yvaine Gan is Deloitte Singapore’s Tax Director and Global Investments & Innovation Incentives Deputy Leader. She has over 11 years of experience engaging multinational and Singapore-based companies in various industries on the feasibility, structuring, negotiation and management of government incentives.

Prior to joining Deloitte, Yvaine was with the Singapore Economic Development Board (EDB), the lead government agency in facilitating foreign investments to create sustainable economic growth and good job opportunities for Singapore. At EDB, a major part of her role was to customize and negotiate incentive packages for various investment activities, as well as facilitate companies in the end-to-end process of incentives application.

Yvaine has considerable experience advising senior C-suite executives on their investments in Singapore and is regularly involved in negotiating incentive packages, facilitating application processes and obtaining approvals on incentives for companies. She also advises companies with existing incentives in fulfilling investment commitments, as well as supports the re-negotiations and renewals of incentive packages.

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