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
3. The Straits Times, 20 November 2021, “Making Money from Cryptocurrency? The Taxman May Call On You” (With Liu Hern Kuan)

1. “Taxation of Digital Tokens in Singapore”, (Taxes and Investments in the Post-Pandemic World, Tax Academy of Singapore, Singapore, 3 September 2021)

2. “Taxation of Cryptoassets”, (Cryptoassets and the Law: Australian National University Masters Course, Australian National University, Australia, November 2022)