Shirley is an associate director, who specializes in US individual income tax at PwC People and Organization Tax Services team in the Shanghai office. She is a US Enrolled Agent (EA), authorized by the United States government to represent taxpayers in matters regarding the IRS.

Shirley has more than 14 years of work experience in US tax in China and overseas. Since she joined PwC in China in 2011, she has also been involved in China's individual income tax matters as well, committed to both China and US tax services rendered to US tax residents who work and live in China. She helps multinational clients with global mobility tax consulting and compliance tax matters relating to cross-border employment.

She has extensive experience in US tax services for high-net-worth individuals in China. She provides personalized services and solutions to these high-net-worth individuals and families by addressing their complex and unique tax matters including tax compliance reporting, pre-IPO, equity plans, family wealth, etc. She served the high net worth individual clients involving different industries, a sizable part of her practice involves investment funds, biotech clients, and other high-technology clients.

Smiley Gao is a Senior Manager of the PwC People &Organization Tax team, specializing in employment taxes compliance and planning, human resource consulting, and other services related to people and organization strategy. She has supported organizations with employment tax obligations on a global scale. Smiley is a member of China Certified Tax Expert.

Smiley’s client portfolio includes financial services, pharmaceuticals, high-technology, manufacturing, retail, High-net-worth individuals, etc.