Sissie Fung
International Tax Policy Specialist (Consultant), Asian Development Bank

Sissie Fung is an independent international tax policy expert, working with ADB since 2017. She supported more than 15 developing countries across Asia and the Caribbean in strengthening domestic resource mobilization through capacity development in the areas of tax policy review, tax expenditures analysis, international taxation (BEPS, tax treaties and information exchange), progressive taxation on income and wealth, environmentally related taxes, and subnational taxes. She previously worked with the UNDP and the Kingdom of the Netherlands.

Policy Brief

Navigating Tax Challenges and Investment Dynamics in Central and West Asia

Assess preparedness for BEPS minimum standards and the global minimum tax proposal, prioritize tax certainty, and develop capacities to address international tax avoidance and treaty abuse.

   Economics; Governance and public sector management
   SDG: Goal 8: Decent Work and Economic Growth
Insight

Tax Expenditures Drain Revenues Needed for Development

Data analysis and tax transparency can guide governments in rationalizing their tax expenditure policies while still creating a level playing field for businesses.

   Armenia; Azerbaijan; Philippines; Capacity development; Governance and public sector management; Regional cooperation and integration
   SDG: Goal 16: Peace, Justice and Strong Institutions; Goal 17: Partnerships for the Goals