Teresa L.

Zhou, MST
204 10th street apt 307
Jersey City, NJ 07302
mushroom07079@yahoo.com

973-342-0498

QUALIFICATIONS AND ACHIEVEMENTS:

In-depth knowledge of US GAAP/SEC reporting, IFRS, FAS109, and FIN48 rules; good understanding of Canadian GST, HST, PST and ITC
calculations
Coordinate with outsource consultants at Barclays Services Company to develop an M&E project to generate cost savings of 30% expenses per
annum. Correct the beginning balance of Barclays Capital Commodity federal tax returns, saving $2 million.
Identify BNP Paribas invoices for incorrect self- assessed in NYS for three years audit period, and file form AU-11 to request a tax refund of
approx. $500K.
Implement innovative tax planning strategies and integrated software solutions to ensure compliance with global tax regulations, maintain internal
controls, drive continuous process improvements and reduce overall corporate tax liabilities
Highly skilled in researching sources and identifying solutions to tax issues
Managing multiple projects simultaneously and leading tax team with members from various offices around the globe
PROFESSIONAL EXPERIENCE
BNP Paribas RCC Inc., Jersey City NJ
August 31 2015- Present
Tax Planning & Audit Vice President
Assist Director in all stages of key State & Local income tax audits, including preparing response to information requests, modelling settlement
proposals and preparing tax risk reporting and reserve analysis.
Assist in providing advisory support including technical research to the US Tax Compliance function in its preparation of State and Local Tax filings.
Identify BNP Paribas invoices for incorrect self- assessed in NYS for three years audit period, and file form AU-11 to request a tax refund of approx.
$500K.
Manage and understand BNPParibas state and local tax risks and positions and effectively analyse data and transactions impacting these positions.
Manage negotiation and settlement of smaller audits.

Assisting in managing tax audit process for the U.S. branch network and U.S. subsidiary group Responsibilities:
Assist, coordinate and handle written inquiries from tax authorities and provide cohesive written responses, as well as any relevant analytical
computations and documentation.
Create work paper trails for future audit years and a workflow process with various departments throughout the bank and U.S. subsidiary group.
Tax research on various tax issues, including and tax treatment of nancial products, banking and non-banking activities, and sales taxes on
purchases and expenses.
Review the self-assessed sales & use tax les to determine whether a refund for overpayment could be claimed for the same period under
examination.
Perform what-if analysis of potential audit adjustments, develop various methodologies for tax settlements, and calculate the potential impact of the
audit for tax reserve purposes
Perform top-down analysis of the data reported on the returns, tracing nancial data from ledgers and/or workpapers to the sources.
Summarize in writing tax audit positions and key points discussed during meetings with tax authorities and other interested parties.
Assist in gathering the information and update the HOE functionality analysis in close coordination with Group Tax Department
Coordinate with H.O. the information needed to update the HOE Functionality Analysis.
Identify BNP Paribas invoices for incorrect self- assessed in NYS for three years audit period, and file form AU-11 to request a tax refund of approx.
$500K.
Zhou Business Tax Consultant, Vancouver BC
February 2013 - August 2016
Major Project - Information Technology Company, Aviation, Mining Gold, Food Industry and big 4/6 CPA firm Projects
Major Project 1 - Grant Thornton LLP
Audited quarterly and annual tax closing and reporting processes including the FIN 18 tax rate and provision calculations and effective tax rate
analysis. Included determining discreet items on a consolidated and legal entity basis
Reviewed Corporation Tax Form 1120, 1120-F, 7004(automatic extension), 9022.1, 5472 and state tax returns. Withholding tax including: Forms
1042, 8804 and 8805
Assisted with partner and transfer pricing team to verify business growth through the identification of transfer pricing opportunities and provided
advice on developing and implementing policies, procedures, and documenting intercompany transactions
Experience with cross boarder tax issues, including Individual Form 3520 (RESP), 3520A (foreign trust), 1040, 1040NR, 5471, OVDI, 8938 (foreign
bank asset), Fin114 (Fbar), 8891 (RRSP), Oversee reporting engagements under FATCA. Partnership - Form1065, 5471, Trust Form 1041.
Experience with T-1 Canadian returns including FTC application
Major Project 2 - TD Canada Trust Indirect Tax Group

 Maintained GST, HST, PST and ITC tax pool calculations to support business analysts and system programmers in the design and implementation of
information systems that will assist with TD Divisions commodity tax compliance efforts
Reviewed sales tax audit and compliance of TDBG and provides operational tax support to business areas and subsidiaries
Managed commodity tax audits from commencement to completion including fielding audit query requests and reviewed audit proposals and
reassessment
Deloitte & Touche LLP. Vancouver BC
December 2011 - January 2013
International Tax Services - US Tax Manager
Prepared tax provision for the quarterly and annual interim reporting periods. Calculated an annual forecasted effective tax rate, reconciled current
and deferred tax accounts; documented quarterly tax provision processes which satisfy SOX404 requirements, assisted with return to provision
difference, prepared tax provision entries and GAAP reporting requirements for SEC disclosure
Reviewed federal consolidated tax returns and state income tax returns, include form 1120, 1120-F, 1065, 5471, 5472, F-BAR, filed state and local tax
returns
Calculated book to tax differences (M-1/3) such as bad debt, deferred income, prepaid expenses, accrued expenses, accrued payroll, Sec 263A, &
tax-book depreciation adjustments. Contained preparation of quarterly tax-related disclosures required for the group reporting.

Helped to minimize tax risk and audit internal controls for accuracy; established internal tax memorandums; and monitored changes in tax law and
analysis for possible impacts on the companys tax exposure. Determined tax policy and advised the Division of Taxation regarding compliance issues
with established and new policy guidelines and procedures. Assisted with M&A activity and provided tax due diligence and assessment services
Provided tax consulting and research on U.S. issues: Bonus Depreciation, Sec 179, Sec 41 (Credits), Sec 163 (Interest Stripping), Sec 199 (Domestic
Production Deduction), Sales Tax Nexus.
Barclays Capital Inc. & Lehman Brothers Inc. NYC, NY
December 2007 - February 2011
Global Financial Reporting - Senior Tax Accountant
International tax
Prepared and reviewed Forms 5471, 8865 and 8858 in relation to non-US subsidiaries and activities. In-depth preparation of legal entity non-US tax
provisions and Current & Deferred tax balances maintained in tax provision software.
Reviewed of 808 non-US legal entity attributes including Effective Tax Rates, Tax Credits, NOL and related Valuation Allowance analyses
Interacted with foreign subsidiaries accounting departments and provided direction in preparation of tax provision supporting work papers for
worldwide consolidated financial statements and prepared quarterly tax provision of US companies
Monitored the current and deferred tax reporting for all domestic and foreign legal entities pursuant to ASC 740, including analysis and determination
of valuation allowances and translation adjustments
Maintained the accumulated E&P and creditable tax pool summary of Lehman's non-US operations to support financial statement positions and
assisted with foreign tax credit capacity planning and international restructuring
Reconciled income tax accounts and deferred tax balances; coordinated Sarbanes-Oxley internal control documentation requirements
Worked closely with foreign subsidiaries with transfer pricing /intercompany transactions issues; developed and implemented foreign transfer pricing
policy and planning strategies
Domestic tax
Prepared and recorded all required tax adjustments pursuant to ASC 740 reporting and SEC disclosures, ensured communication of effective tax rate
impacts impacts and significant book / tax adjustments to Tax Director
Maintained quarterly SOX 404 internal control procedures for tax accounting and insured all processes are properly documented, tested, and
coordinated with internal and external auditors for control testing
Assisted with the reconciliation from tax return as filed to tax provisions (RTP); provided management reporting analysis to senior management on key
tax issues
Reviewed true up for consolidated federal income tax return, unitary and separate company state/local income/franchise tax returns
Prepared and researched state tax rates, separate versus unitary treatment, state modifications, state apportionment and resulting impacts of state
deferred balances and tax expense for reporting purposes.
Assisted in preparation of forecasts/projections for provision and federal/state estimated income tax impacts
Specialized for Canadian Commodity tax provision; reviewed Canadian Commodity tax GST calculations; assisted file Federal and Provincial tax
returns (NR4, T106, and T2 form)
Union Bank of Switzerland Financial Services Inc. (UBS Financial Services Inc.) NYC, NY
April 2006 - December 2007
Corporate Finance -Tax Associate
Prepared quarterly and annual IFRS/FAS 109 employee compensation stocks and options calculations for 20 UBS wealth management entities.
Prepared consolidated federal income and multi-state tax returns including state and local income/franchise tax returns for subsidiaries and various
combined/consolidated state tax filings
Assisted in the preparation in the tax provision (FAS109) and tax planning process for our domestic and international corporations
Performed account analyses related to tax accounting, tax forecasting, and tax minimization strategies
Reviewed workpaper documentation and calculations in support of significant tax items or book-to-tax adjustments
EDUCATION
Seton Hall University, South Orange, NJ

 Master of Science in Taxation (President Scholarship and Graduate Assistantship)

Seton Hall University, South Orange, NJ
2001
Bachelor of Science in Business Management Information Systems (President Scholarship)

December 2001 December 2003

December 1999 December

COMPUTER SKILLS
Tax: Gosystem, PeopleSoft, Peopletools, OneSource, Taxwise (IRS tax preparation software), SAP, Essbase Vista, Vertax, TaxStream, RIA
Checkpoint, CCH Prosystem, Caseware, Oracle System.
Accounting: Peachtree Accounting, QuickBooks, M.Y.O.B. Accounting for Macintosh, AP Voucher payroll system
Database Management: Access, UNIX, and VBA.
Office: Excel, Word, PowerPoint, Micro Publisher

Manage the timely response to and resolution of all state income tax notices including maintaining log, drafting correspondence,
reconciling payments, confirming interest and penalty calculations.
Manage portfolio of smaller Multi-State Tax, Payroll Tax, and Indirect Tax controversy preparing correspondence and documentation
and analysis.
Assist in projects to analyze new tax rules or positions in the area of state and local and indirect tax. This assistance can include
research concerning the rules to be applied in a specific state and the computation of potential tax under alternative scenarios.
Monitor and summarize proposed and enacted legislation.
Understand the state tax positions and work with other members of Finance to understand the data that supports those positions.
Work with computing state tax rates used for financial reporting purposes.
Prepare tax risk and control reporting for indirect and employment tax in accordance with Barclays Tax Risk Framework..
Coordinate large projects such as the research and development credit, FBAR, and location strategy initiatives.
Work with various functions within Finance, i.e. Financial Control, Product Control, GEPS, and HR Finance to provide support and
receive data.
Train and educate summer interns in state and local tax.
Decision making and problem solving.

Risk and Control: All Barclays colleagues have to ensure that all activities and duties are carried out in full compliance with regulatory
requirements, Enterprise Wide Risk Management Framework and internal Barclays Policies and Policy Standards
Your Skills and Qualifications will include
Basic Qualifications
Bachelors degree in accounting, finance or related discipline required.
5+ years of experience in state and local tax and/or in state and local tax authority audits either at accounting firm or in financial
services industry.
Preferred Qualifications
Strong analytical and problem solving skills demonstrating an understanding of the key financial drivers of the company.
Excellent communication and interpersonal skills with the ability to work collaboratively across functions and departments.
Thorough specialized knowledge and understanding of US State and Local Tax and Indirect Tax. Depth in understanding and
conveying with particular clarity, complex tax concepts and issues (e.g. Nexus, apportionment and revenue sourcing).
Strong attention to detail with ability to manage multiple priorities.
Flexible with demonstrated ability to perform under pressure.
Result-driven with a commitment to continuous process improvement.
Highly proficient in Excel, PowerPoint.
Professional degree and/or professional certification (MBA, CFA, CPA, etc)

RESPONSIBILITIES
Tax Compliance: 80%
Gather and prepare filings required for sales, use, property and miscellaneous tax compliance.
Provide timely responses to data requests from co-sourcing service providers related to sales, use
and property tax compliance.
Complete and file business licenses, fire permits, annual reports and other miscellaneous reports and

returns.
Complete internal processing requirements for tax and report payments.
Provide technical guidance to IT regarding sales and use tax requirements; interface with IT for tax
rate updates and tax holidays.
Lead role in calculating required accruals for sales, use, property and gross receipts taxes.
Monitor, analyze and communicate relevant tax law changes to the tax department.
Work with the tax, IT, finance and accounting teams on process improvements in the compliance
process.
Research issues and document findings.
Tax Audits and Tax Notices: 20%
Lead role in managing sales, use and property tax audits including interaction with auditors and
scheduling.
Gather and organize information required for sales, use and property tax audits; prepare responses to
audit queries, as requested.
Organize and provide timely replies to sales, use and property tax notices.
Research issues and document findings.
QUALIFICATIONS
BA/BS Degree in Accounting or similar field.
5+ years of relevant corporate tax experience in public accounting and/or corporate tax department;
tax audit experience a plus.
Proficient in Microsoft Office (Excel, Word, PowerPoint); experience with JDE and Oracle a plus.
Experience with retail, POS and sales tax requirements.
Ability to analyze and interpret state tax laws and regulations.
Ability to prioritize, multitask, problem solve, and work independently.
Detail-oriented; excellent organizational and communication skills required.
Primary Location
: United States-New Jersey-Rutherford
Work Locations
:
Rutherford Office
301 Rt. 17 North 10th Fl.
07070
Organization
: Shiseido America
Job Posting
: Aug 18, 2016, 6:42:59 PM

5-10 years of experience in FAS 5 Taxes, 3-5 of which should include audit defense for a large corporation

Bachelors Degree required. CPA or MS in Taxation is desirable. MBA, J.D. or L.L.M. is also a plus

Ability to analyze and produce audit workpapers is required

Ability to communicate tax law, issues and concerns to upper management when required as they relate to
FAS 5 tax audits

Ability to negotiate Verizons tax positions with State auditors to arrive at favorable outcomes in audit
settlements

An understanding of tax audit reserves, accruals and the management of the reserves

Knowledge of reverse audits and managed audits

Knowledge of the exemption process in transaction taxes including exempt customers and resellers

Knowledge on the differences between gross receipts taxes and sales and use taxes

Ability to identify and quantify audit issues and calculate reserve needs based on those issues

Experience with accounting related processes

Excellent oral, written and analytical skills

Ability to work equally well independently or while interfacing with a team

Comfortable in accurately managing deadlines

Previous exposure to PeopleSoft or SAP is beneficial

Proficient in MS Excel, Access, Word, PowerPoint and Sharepoint

DESIRED SKILLS:

Familiarity with the data requirements needed for the preparation and filing of tax returns and audits

Familiarity with Federal, State, and local tax laws, tax accounting and/or regulatory accounting

Knowledge of tax billing, billing systems data repositories and various general ledgers