Digital Tokens (Including Cryptocurrencies)
Articles and publications relating to Digital Tokens and Cryptocurrencies which I have worked on in recent years include:

  1. Tax Challenges in Debt Financing Involving Digital Tokens” (2022) Capital Markets Law Journal (Forthcoming)
  2. A Framework for Understanding the Taxation of Digital Tokens” (2021) 50(4) Australian Tax Review 260-269
  3. The Taxation of Cryptocurrency Gains” (2021) 75(7) Bulletin for International Taxation 1-13
  4. Rethinking Mistake in the Age of Algorithms” (2020) 31(3) King’s Law Journal 367-372 (With Soh Kian Peng)
  5. Cryptocurrencies and Code before the Courts” (2019) 30(3) King’s Law Journal 331-337 (With Soh Kian Peng)
  6. The Straits Times, 20 November 2021, “Making Money from Cryptocurrency? The Taxman May Call On You” (With Liu Hern Kuan)
  7. Machine Lawyering, 2 September 2020, “Rethinking Mistake in the Age of Algorithms” (available at (With Soh Kian Peng)
  8. Machine Lawyering, 30 September 2019, “Cryptocurrencies and Code Before the Courts” (available at (With Soh Kian Peng)