Digital Taxation
Articles and publications relating to Digital Taxation which I have worked on in recent years include:

  1. Tax Law”, in Law and Technology: The Practice and Content of Law in Singapore, Simon Chesterman, Goh Yihan and Andrew Phang (eds) (2021) (Academy Publishing) 451-473
  2. Adapting Taxation for the Digital Economy in Singapore” (2021) 27(1) Asia-Pacific Tax Bulletin 1-10
  3. Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy” (2022) 19(2) eJournal of Tax Research 273-303 (With Glendon Goh)
  4. Machine Lawyering, 16 July 2020, “Revisiting the Automation Tax Debate in Light of Covid-19 and Resulting Structural Unemployment” (available at
  5. Oxford Business Law Blog, 19 March 2019, “Automation Tax vs Robot-Tax” (available at