ENG

  • Mark GAO

    Equity Partner / Shanghai

  • Tel +86-21-6061-3666

    Email markgao@zhonglun.com

  • Practices

    Taxation & Wealth Planning

  • Industries

    Telecommunications & Internet, Pharmaceuticals & Life Sciences, Media-Sports & Entertainment

CV

Mark GAO

Mr. Gao specializes in tax law and wealth planning, with 14 years of experience in cross-border investment/M&A, corporate restructuring, flexible employment in the sharing economy, tax compliance and planning for daily business operations, as well as tax planning and wealth planning for ultra-high-net-worth individuals (including overseas family trusts and employee equity incentive trusts). He has represented many clients in negotiations with the PRC tax authorities both at national and sub-national level and implemented practicable tax planning. In new economic industry, Mr. Gao has represented hundreds of founders, senior executives of internet, high-tech and unicorn companies setting up their overseas family trusts and employee benefit trusts. Meanwhile, he is the tax and legal advisor to many single family offices of the top ultra-high-net-worth individuals.

Representative Matters

Tax Consulting and Planning

  • Provided PRC tax advice and tax filing services to several international leading funds, including Carlyle, CLSA, Warburg Pincus, Blackrock, CDH Fund, PAG, CICC, etc., on direct and/or indirect transfer of PRC assets

  • Provided tax advisory and planning services for the operation and investment activities of a number of family offices of ultra-high-net-worth individuals

  • Advised Tencent on the privatization of a number of listed companies

  • Provided tax advisory services for the FIFA World Cup and other events

  • Provided tax advisory and planning services to a number of listed companies in connection with the exit of their founders' shareholdings

  • Provided tax advisory services to a number of sports stars, including Federer, for their activities in China

  • Provided tax consulting and compliance services to a number of flexible labor platform companies in the field of sharing economy


Tax Dispute Resolution

  • Provided tax expert opinions as an expert witness in more than ten litigation and arbitration cases in Switzerland, Hong Kong and Singapore

  • Provided tax consultancy and dispute resolution services for a number of subsidiaries of a central energy company in relation to VAT invoices, including representing the company in administrative reviews and administrative litigation

  • Provided VAT and land value-added tax related dispute resolution services to a number of real estate companies, including representing the companies in administrative review and administrative litigation


Wealth Planning

  • Provided family trust services to a number of co-founders and executives of a Hong Kong-listed technology company

  • Provided family trust and family office related tax services to the founder and co-founders of a Hong Kong-listed F&B headquartered company with a total equity value of over RMB 80 billion

  • Provided family trust services to the founders and executives of a US- and Hong Kong-listed new energy automobile company

  • Provided family trust services to the founders of a number of gaming companies Provided overseas family trust tax and legal services to the executives of a Hong Kong-listed Internet company

  • Provided overseas family trust services for hundreds of founders (co-founders) of Internet, high-tech and biotechnology companies

  • Provided full-process legal advice to the domestic subsidiary of an overseas listed company on the compliance of the founder's overseas family trust in the listing process, and helped the subsidiary to list in China

  • Provided overseas trust and Singapore family office establishment services to the family of the real controller of an A-share listed company +C7

  • Provided Singapore family office establishment services to more than ten high net worth individuals since 2018

  • Provided executive and employee incentive trust services to over 50 companies listed (including proposed to be listed) in the US and Hong Kong, covering biotechnology, high-tech, internet, consumer goods, semiconductor and other industries

  • Provided legal and tax services for the establishment of a domestic family trust for the beneficial owner of an A-share listed company, which included a number of U.S. beneficiaries

  • Provided legal and tax services for the establishment of domestic equity and insurance trusts for a number of high net worth individuals


Honors and Awards

For Individual

Band 3, Chambers High Net Worth Guide 2023, Private Wealth Law (PRC Firms)

Up and Coming, Chambers High Net Worth Guide 2021-2022, Private Wealth Law (PRC Firms)

Band 3, Chambers Greater China Region 2024: Tax (PRC Firms)

Up and Coming, Chambers Greater China Region 2022-2023, Tax (PRC Firms)

Band 4, Chambers Greater China Region 2024: Private Client/Wealth Management (PRC Firms)

Leading Individuals, The Legal 500 Rankings 2024, Private Wealth: PRC Firms

Next Generation Partners, The Legal 500 Rankings 2023, Private Wealth: PRC Firms

Next Generation Partners, The Legal 500 Rankings 2017-2024, Tax: PRC Firms

Memberships & Affiliations

Officer, Pudong Lujiazui New Social Stratum Association

Former Member, Youth Union Pudong Lawyer Committee

Related

  • Bar Admissions/Professional Qualifications

    PRC Bar
    CTA

  • Education

    CTO Academy, Shanghai Jiao Tong University
    LL.B., Shanghai International Studies University

  • Professional Experience

    Partner, Zhong Lun Law Firm
    Senior Tax Consultant, WTS Tax Consulting Firm Shanghai Office

  • Languages

    Chinese
    English