We are a group of people who used to serve in tax related areas within big CPA firms for years targeting at clients' special tax issues.  We are experienced in communicating with tax authorities to clarify issues, mitigate disagreements and obtain tax benefits for taxpayers.  

About 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, a brand new company specifically for Japanese clients, was established and led by Yokoi san, a Japanese CPA serving Japanese Clients in Taiwan for more than 31 years.

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

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

Special Assistant 日本語窓口       Ms. Umeda (梅田)     umeda.alliance@gmail.com

Our strategic business partners:

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