毛頭小咩

Letter of motivation

When I completed the Master degree of Accounting in 2003, I have determined my career goal of becoming a professional accountant. After having nearly four years of work experiences in taxation and other related fields, I have enhanced my original determination of providing multi-dimensional services for clients. In order to further expand my existing professional knowledge within this field, I have devoted myself to applying both theory and practice to perform my professional duties. The postgraduate programme of Law offered by your institution provides a rare opportunity that I would love to cater. I believe it is important to have a through understanding on tax law to build up my expertise as well as to fulfill each individual customer’s needs.

I have completed a Bachelor and Master degree of Accounting in National Taiwan University (NTU) in 2001 and 2003. With great interests in Tax Law, I took several related subjects, such as tax law, contemporary tax issues, and seminar on accounting and taxation topics. These courses had provided me a preliminary concept in regards to tax law. To further expand my practical experience, I have joined the voluntary taxation service to help people in filing tax returns. In three days, almost one hundred people consulted me about their tax issues. However, I found that most people lack the understanding of tax law and fear to face it, no matter how old and how wealthy thXXX are.

Practicing as business analyst in XXX Consulting (predecessor as Deloitte Consulting,)between August 2003 to June 2004, I have joined performance and procedure management team. My job mainly provided services of costing and financial analysis, performance-enhancing strategies recommendation, and costing system implementation assistance. During the 11 months in XXX Consulting, I had experienced several projects including standard costing, process improvement, M&A modeling, and ABC costing. Among them M&A modeling was the most challenging project because I had to consider all scenarios with tight time constraint. Furthermore from this project I first- time realized how well tax affected the decision path of both buyer and seller. The power of tax surprised me so that I left XXX consulting and sought jobs related to tax.

I had the fortune of entering the Tax Department of XXX Taiwan in 2004. XXX Taiwan is particularly well-known for its tax planning services for rich people and celebrities within Taiwan . I was starting as a senior assistant for meeting arrangements, proposal preparation and providing solutions on tax issues. The excellent working performance revealed my outstanding ability in analytical skills and also impressed my supervisor. Furthermore, I was very excited to discover that I stand out above other colleagues because I had familiarized with accounting. My works were emphasized on tax saving, and they enabled me to fully experience the major concept of accounting, which has involved with revenue and expenses recognition. Most of my clients were satisfied with my advices based on considerably cautious calculation. Due to my distinctive performance, I have been promoted every year and currently I am an assistant manager to lead a three men team.

As well as providing tax services for my clients, I am also currently in charge of cooperating with relation managers (RM) of private banks suck as UBS. By means of the tailored solutions containing financial and taxation opinions, RMs and I have established a steady relationship with these clients. Besides, many local banks, such as Citigroup, Fubon Bank, and Chinatrust Bank invited me to be their lecturer of internal training because of my professional experiences within this field. During two and half years in XXX, I had involved in some key projects which included in the following：

1.    The largest merging case in cable TV industry in Taiwan —from September 2006 till now to appraise the potential tax issues for the company with market value of USD 1.8 billion.

2.    The directors of an US company listed in NASDAQ— from March 2006 till now to give tax advices for the directors of an US company, the parent company of Vivitar.

3.    The president of a leading company in textile industry—around 2 months to provide a tax saving proposal for the director of a leading textile company with market value of USD 2 billion.

4.    The president of a leading company in real estate developing industry—from September 2006 till now to provide a tax saving proposal for the director of a leading developing company with market value of USD 0.3 billion.

With the increasing practical experiences, I have progressively found that it is necessary for me to make a breakthrough. I have established steady relationships with my clients during the process of dealing and solving their tax issues. However, people on top of the economic hierarchy are facing more and more complicated tax situations. Some clients deal with different tax structures because of multiple nationalities, and some clients consider estate distribution because of illegitimate children. These people are eager to know how much tax they have to pay under each condition. Unfortunately I can’t find any references from existing Taiwan tax law. Too many grey areas not only confuse wealthy people but also professional tax planners. Now Taiwan tax planners, like me, often use the weakness in current tax law to make suggestions, which probably aren’t really helpful for clients to gain extra tax savings. This is why I would like to pursue a master degree in law. I believe it is important to develop an in-depth understanding of tax law in order to improve my assistance in increasing clients’ benefits.

Unlike most of the applicants from Taiwan , I have experiences in tax planning for highly wealthy people and I have already achieved my present career goals. Since I have worked cooperatively with various private banks for years, I have gained reputation for professional services within the industry. Although some of the leading banks invited me to join their teams, I would like to further challenge and improve myself through advanced studies. Once I graduate from law school, I will continue to pursue another master degree in Finance since financial knowledge is core in advanced tax planning. After learning from two master degrees, I plan to start my career in Singapore , one of the key financial centers in Asia , as a tax advisor. By dealing with clients across the Asia Pacific, I will sharpen my language skills and professional knowledge. I hope to be a specialist in taxation as well as a professional who understands clients’ perspectives and thinks ahead for their needs. Studying in your school will help me achieve my life goal.