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 https://www.legalanalytics.law.cuhk.edu.hk/post/rethinking-mistake-in-the-age-of-algorithms) (With Soh Kian Peng)
  8. Machine Lawyering, 30 September 2019, “Cryptocurrencies and Code Before the Courts” (available at https://www.legalanalytics.law.cuhk.edu.hk/single-post/2019/09/30/Cryptocurrencies-and-Code-Before-the-Courts) (With Soh Kian Peng)