Also see Private Law and Digital Taxation

Academic Research
1. “Administrative Concessions and the Efficient Taxation of Digital Tokens in Singapore” (2023) Banking & Finance Law Review (Forthcoming)
– [Supported by the Tax Academy of Singapore Research Grant]
2. “Tax Challenges in Debt Financing Involving Digital Tokens” (2022) 17(4) Capital Markets Law Journal 1-19 (Advance Online) 
– [Supported by the Tax Academy of Singapore Research Grant]
3. “A Framework for Understanding the Taxation of Digital Tokens” (2021) 50(4) Australian Tax Review 260-269 
– [Supported by the Tax Academy of Singapore Research Grant]
4. “The Taxation of Cryptocurrency Gains” (2021) 75(7) Bulletin for International Taxation 323-333

Other Publications
1. The Straits Times, 4 June 2022, “Made Crypto Losses? Don’t Assume the Taxman Will Subsidise You” (With Liu Hern Kuan)
2. Oxford Business Law Blog, 13 May 2022, “New Assets, (Largely) Same Old Rules: The Taxation of Digital Tokens” (available at https://www.law.ox.ac.uk/business-law-blog/blog/2022/05/new-assets-largely-same-old-rules-taxation-digital-tokens)
3. The Straits Times, 20 November 2021, “Making Money from Cryptocurrency? The Taxman May Call On You” (With Liu Hern Kuan)