Goh Lee Hwa, 65 years old, Malaysian, is the Founder and Chief Executive Officer of TG Consulting Sdn Bhd, a tax consultancy firm specialising in transfer pricing and related tax matters.

Theresa has over 44 years of experience in audit, taxation and transfer pricing, including more than 40 years with Deloitte Msia and 16 years with Deloitte South East Asia. She served as Tax Partner of Deloitte Malaysia from 2001 and Executive Director of Deloitte Tax Malaysia from 2005 until her retirement in 2022. She also served as Deloitte Malaysia's National Transfer Pricing Leader and was a member of its Tax Management Committee for 18 years.

Her areas of expertise include transfer pricing, tax controversy and audit defence, Advance Pricing Arrangements ("APAs") and investment incentives. She was involved in negotiating the first three unilateral APAs and several Bilateral Advance Pricing Arrangements ("BAPA") in Malaysia.

Theresa has held leadership positions in professional organisations, including serving as a Council Member of the Malaysian Institute of Certified Public Accountants ("MICPA") from 2006 to 2024 and as a Council Member of the Chartered Tax Institute of Malaysia ("CTIM"). She was also Chairman of CTIM's Transfer Pricing Technical Committee.

She is a Fellow Member of CTIM, a member of MICPA and the Malaysian Institute of Accountants (MIA), and an Approved Tax Agent of the Ministry of Finance.

Theresa has received various professional recognitions, including Asia Transfer Pricing Practice Leader by International Tax Review in 2021 and Malaysia Tax Controversy Leader from 2013 to 2022.

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