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Alliance Advisory and Y&Y Alliance Advisory

Alliance Advisory was established in 2017 to continue our passion and experience in tax areas.  From reduced withholding tax rate application, tax treaty evaluation, transfer pricing consultation, tax due diligence to various tax services, we provide customized services for clients’ special tax issues in flexible arrangements of consultation, preparation, coordination, and supervision.  

In addition, we also line up with experts within accounting, auditing, regular tax compliance, business registration, financial advisory, management consulting and legal fields from different firms or companies to serve our clients collectively.

In September 2019, Y&Y Alliance Advisory was established for serving Japanese clients, and the chairman is Mr. Yokoi, the main investor and Japanese CPA. In addition to regular accounting and tax compliance services, Y&Y Alliance Advisory can also provide with one-stop services, from company setups to work permit and resident certificate related matters, for clients newly investing in Taiwan.

More about Y&Y Alliance Advisory

Y&Y Direction


In addition to our most experienced fields of taxation and accounting, we also provide with one-stop services for new investors from company setups to immigration supports in a steady and reliable manner.

Also, to assist our clients, we aim to become an information sharing platform for the benefit of clients to start their business in Taiwan.

Y&Y Philosophy


We pursue both the sense of achievement and the reasonable compensation by providing useful services that truly satisfy clients and feeling the joy of clients because of their sustainable business development.

Y&Y business scope


Our core business is taxation and accounting related work based on legal compliance, and new investors related matters. The ancillary work includes the application for old-age benefits under labor insurance, and human resources brokerage or dispatch mainly in the fields of accounting and taxation, etc.


Recurring work: accounting & bookkeeping, tax filing, tax withholding, payroll calculation, social insurance support, etc.

One-time work: company setups, work permit/resident certificate applications, tax incentives or treaties, tax refund applications, transfer pricing (TP), benefit applications, human resources brokerage.


Since we aim to become the information sharing platform for clients’ business in Taiwan, we also assist clients free of charge with connecting different fields, such as preliminary survey, legal advisory, trademark registration, bank account opening, registered address, human resources brokerage, interior construction, etc.

Core members:

CEO – Y&Y Alliance Advisory Ltd.

Yokoi Masashi

Born in 1959 (Year of Boar) Leo


From 1983, after auditing listed companies at Deloitte Japan for about 5 years, Masashi was sent as the first expatriate to the Taipei office for 20 years from 1988, and was promoted to partner in 1997. In 2008, he switched the partnership status from Deloitte Japan to Deloitte Taiwan. After continuously engaging in business for Japanese companies and long serving as the leader of the Japanese Services Group, he retired at the age of 60 in August 2019.


Taiwan investment projects handled by Masashi’s team for more than 31 years range over 1000 Japanese companies. He is familiar with foreign company investment application, business registration, tax related work, compliance services ranging from work permits/resident visas as well as outsourcing services, such as accounting and salary calculation.


In September 2019, Y&Y Alliance Advisory Ltd., a joint venture with Carol Yeh, was established as a fresh start for him.  He will provide services that directly respond to needs of Japanese companies by taking advantage of over 31 years of work experience, language skills in understanding the original Chinese language rules, and organizational management capabilities of “Alliance”.


Bachelor of Economics, Nagoya University


Certified Public Accountant, Japan

COO – Y&Y Alliance Advisory Ltd.

CEO – Alliance Advisory Ltd.

Carol Yeh

Before Carol established Alliance Advisory Ltd. in 2017, she was Director in the tax function of Deloitte & Touche (Deloitte) Taipei office and had been with Deloitte tax team from 2003 to 2016.  Prior to that, Carol had first served in the audit function of Arthur Andersen Taipei office from 1997 to 2000 and then led the finance team of a multinational company in Taiwan.  Carol has accounting and tax related experiences for more than 20 years. In September 2019, Y&Y Alliance Advisory Ltd., a joint venture with Japanese CPA Yokoi san, was established for serving Japanese companies.

Carol specializes in international tax and transfer pricing, and has extensive experiences in tax projects including merger & acquisition planning, tax due diligence and various tax compliance/consultation work for local and multinational companies.  


At Deloitte, Carol was also a member of Japanese Services Group (JSG).


Master of Business Administration, San Jose State University

Bachelor of Business Administration (Accounting), National Taiwan University


Certified Public Accountant, Taiwan

Certified Public Accountant, USA

Leader of Tokyo Liaison Office– Y&Y Alliance Advisory Ltd.

Ikeda Hirofumi

Since 2005, Hirofumi had served at Deloitte Japan as an auditor participating in various audit projects (for companies in the fields of internet media, human resources services, food manufacturing, etc.), stock listing preparation support, IPO projects at Asian market, IFRS introduction support, etc.

After that, from 2014 to 2019, he was seconded to Deloitte Taiwan's Japanese services group to provide auditing, taxation, and advisory services to local Japanese companies, and also supported many Japanese companies investing in Taiwan for the first time. 

In October 2021, he opened Ikeda Hirofumi CPA office and started to lead the liaison office of Y&Y Alliance Advisory Ltd. in Tokyo.  He continues to support not only Japanese companies with intention to invest in Taiwan, but also Taiwanese companies with intention to invest in Japan.


Bachelor of Political Science and Economics, Waseda University


Certified Public Accountant, Japan

Director – Alliance Advisory Ltd.

Brade Lei


Brade is not only Director of Alliance Advisory Ltd. but also Partner of C&S CPA Firm.  Before Brade joined C&S CPA Firm as Partner in 2012, he was Senior Manager in the audit function of Deloitte & Touche (Deloitte) Taipei office.  In 1997, Brade joined the audit function of Arthur Andersen (AA) Taipei office and then became one of Deloitte members since AA Taiwan team was merged into Deloitte in 2003.  In other words, Brade served in AA and Deloitte collectively for more than 14 years (1997-2011) with clients ranging from public listed companies to well-known foreign enterprises. 


For recent years, Brade had also assumed the role as Counselor for the National Youth Entrepreneurship Association and been invited by various governmental authorities to assist SMEs with providing accounting and tax advices.  With more than 20-year experiences in accounting related fields, Brade is capable of responding to different requests from clients.


Bachelor of Accounting, College of Law and Commerce, National Chung Hsing University


Certified Public Accountant, Taiwan

Director – Alliance Advisory Ltd. 

Nancy Hung

Nancy is not only Director of Alliance Advisory Ltd. but also Leader of Xing De CPA Firm.  Nancy serves in tax related fields for more than 18 years and has considerable expertise in the consultation of both individual and corporate taxes, especially for share transfer planning before IPO, family wealth inheritance and M&A structures.


Work Experience:

Manager of Financial Advisory Dept., Taishin International Bank (2017 - 2019)

Senior Project Manager, Deloitte & Touche Financial Advisory Corporation (2014 - 2017)

Tax Manager, Deloitte & Touche (2002 – 2014)

Auditor, Deloitte & Touche/ Earnest & Co., CPAs (1999 – 2002)



Bachelor of Business Administration, College of Finance, National Chung Cheng University


Certified Public Accountant, Taiwan

Our strategic business partners:

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碩捷國際法律事務所 (Gwin-Attorneys Firm)


The firm can handle legal matters (such as Japanese companies’ trademark registration, registration of a new company, application for work permits, etc.) required by Japanese companies at a reasonable price and with the facilitation of Japanese staff. Providing legal advice services based on a regular advisory contract is also possible. In addition, the leader Mr. Guo is very good at litigation cases, so he can be a great help in the case of which the success fee is based on the outcome of the litigation.

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多普林商務中心有限公司 (Doplin Business Center)


Doplin Business Center (“Doplin”) is a Taiwan shared office with more than 15 convenient locations in Taipei City. It offers very easy-to-use environments with moderate specifications, reasonable prices, and no additional charges. In fact, we also use it as our office after comparing it with many other options. According to our special contract with Doplin, we provide tenants of Doplin with free consultation services up to 2 hours.

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信磊合署會計師事務所 (C&S CPA Firm)

専精聯合會計師事務所 (F. Yang CPA Firm)

誠樸會計師事務所 (CHENG PU CPA)


CPA Firms led by professionals who used to work at Deloitte Taiwan can provide financial and tax audit related services. The communication with clients can be in Chinese or English.

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