Mr. ERWIN P. CALMA, chief financial and tax consultant of Sino-Philippine Law Firm. Mr. Kalma graduated from the Technical Institute of the Philippines in 2000 with a bachelor's degree in accounting and has been engaged in accounting and taxation work for more than 20 years. He has served employers such as consulting companies, warehousing and logistics companies, venture capital companies, energy and mining companies (stationed in Africa for 3 years), airlines, Chinese state-owned enterprises, etc. His service experience covers all major industries, and he has rich experience in the financial and taxation arrangements of cross-border investments. Deep understanding.