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Christine S. Yap is the Director of Tax – Global Investment Fund Practice at Perennial Fund Services. Mrs. Yap specializes in U.S. tax compliance for the alternative investment fund industry, including domestic and offshore hedge funds, investment partnerships and portfolio taxation. She has unique experience servicing Asian-based hedge funds structured as master-feeders, unit trusts, umbrella trusts, foreign partnerships and passive foreign investment companies.

She also assists hedge fund clients with ASC 740 reporting, U.S. FATCA compliance, U.S. foreign bank account reporting and foreign entity filings. Mrs. Yap frequently trains Perennial’s tax compliance team on complex tax matters, including Schedule K-1 reporting,partnership tax allocations, wash sales, unrelated business taxable income, trader versus investor classification, Section 1256 contracts, foreign currency contracts, state tax compliance and a host of other areas impacting her hedge fund clients.

Mrs. Yap graduated from the University of the Philippines Visayas with a Bachelor of Science degree in Accounting and is a Certified Public Accountant in the Philippines.