Most publications are available at one or more of the following sites:

Books

1. Singapore Trusts Law, (1st Ed) (2021) (LexisNexis) (With Christopher Hare)
– “An excellent work — comprehensive in scope and clear as well as perceptive in its discourse and analysis, with Singapore cases cited wherever possible.” (Justice Andrew Phang, “Trusts Law in Comparative Context” (2021) 4 MLJ clxxxvii-cxcvii, clxxxix)
– “Provides a strong and detailed coverage of the current state of Singapore trust law.” (Dr Joyman Lee [2022] Singapore Journal of Legal Studies 485-488)
– “Chapters provide a comprehensive, accurate, yet succinct survey of the law as it stands in Singapore… an excellent volume.” (Soh Kian Peng (2023) 35 Singapore Academy of Law Journal 459-461)

2. Halsbury’s Laws of Singapore (Vol 16(2): Revenue and Taxation- Income Tax), (2020) (LexisNexis) (With Liu Hern Kuan)

3. Halsbury’s Laws of Singapore (Vol 16: Revenue and Taxation- Other Taxes), (2018) (LexisNexis) (With Ong Ken Loon and Liu Hern Kuan)

Academic Publications

Articles

1. “The Case for Stronger Scrutiny of the Deductibility of Crypto Losses” (2024) Journal of Tax Administration 1-16 (Forthcoming)
– [Supported by the Tax Academy of Singapore Research Grant]

2. “Administrative Concessions and the Efficient Taxation of Digital Tokens in Singapore” (2023) 39(2) Banking & Finance Law Review 219-237
– [Supported by the Tax Academy of Singapore Research Grant]

3. “Personal Service Companies and the Tax Avoidance Surcharge in Singapore” (2023) 44(2) Company Lawyer 59-65 (With Ben Chester Cheong)

4. “Holding Residential Property on Inter Vivos Trusts in Singapore: Transfers of Equity Interests” (2022) 28(10) Trusts & Trustees 949-959

5. “Holding Residential Property on Inter Vivos Trusts in Singapore: Transfers to Trustees” (2022) 28(10) Trusts & Trustees 938-948

6. “Tax Challenges in Debt Financing Involving Digital Tokens” (2022) 17(4) Capital Markets Law Journal 564-582 [ABDC: A] [Scopus]
– [Supported by the Tax Academy of Singapore Research Grant]

7. “Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy” (2022) 19(2) eJournal of Tax Research 273-303 (With Glendon Goh) [ABDC: A] [Scopus]
– [Supported by the National Research Foundation Grant (under the Centre for AI and Data Governance)]
– [Paper won the 31st Australasian Tax Teachers’ Association Conference Best Tax Research Paper Prize]

8. “Blockchain Land Transfers: Technology, Promises, and Perils” (2022) 45 (105672) Computer Law & Security Review 1-13 (With Soh Kian Peng and Jerrold Soh [Scopus]
– [Supported by the National Research Foundation Grant (under the Centre for AI and Data Governance)]

9. “Contracts Formed by Software: An Approach from the Law of Mistake” (2022) Journal of Business Law 97-117 [ABDC: A] 
– [Supported by the National Research Foundation Grant (under the Centre for AI and Data Governance)]

10. “A Framework for Understanding the Taxation of Digital Tokens” (2021) 50(4) Australian Tax Review 260-269 [ABDC: A] 
– [Supported by the Tax Academy of Singapore Research Grant]

11. “The Taxation of Cryptocurrency Gains” (2021) 75(7) Bulletin for International Taxation 323-333 [Scopus]

12. “A New Structuring Option for Funds: The Singapore Variable Capital Company” (2021) 42(5) Company Lawyer 177-184

13. “The Tax Treatment of Haircuts in Financial Reorganizations” (2020) 27 Revenue Law Journal (With Aurelio Gurrea-Martinez) 1-18

14. “Taxing All Other Income in Singapore and Malaysia” (2019) 19(2) Oxford University Commonwealth Law Journal 204-226 [ABDC: A*] [Scopus]

15. “Singapore Company Law and the Economy: Reciprocal Influence over 50 Years”, (2019) 27(1) Asia Pacific Law Review 14-38 (With Tan Cheng Han) [Scopus]

16. “Decisional and Operational Negligence” (2018) 34(4) Journal of Professional Negligence 171-189

Case Notes

17. “CIT v AQQ: The Singapore GAAR and its Australasian Influences” (2023) British Tax Review (Forthcoming) [ABDC: A*] [Scopus]

18. “Tax Avoidance by Professionals: Where Are We With Wee Teng Yau?” (2021) Singapore Journal of Legal Studies (Mar) 220-230 [ABDC: A] [Scopus]

19. “Rethinking Mistake in the Age of Algorithms” (2020) 31(3) King’s Law Journal 367-372 (With Soh Kian Peng) [Scopus]
– [Supported by the National Research Foundation Grant (under the Centre for AI and Data Governance)]

20. “Cryptocurrencies and Code before the Courts” (2019) 30(3) King’s Law Journal 331-337 (With Soh Kian Peng) [Scopus]
– [Supported by the National Research Foundation Grant (under the Centre for AI and Data Governance)]

21. “A Reformulated Test for Unconscionability” (2019) 135(3) Law Quarterly Review 400-405 (With Walter Yong) [ABDC: A*]

Practice-Focused Articles

22.“Philanthropic Giving in Singapore: The Tax Landscape” (2023) 109(5) Tax Notes
International 595-599 (With Ow Kim Kit)

23. “The Anti-Money Laundering Framework for Precious Stones and Metals Dealers in Singapore” (2022) 25(3) Journal of Money Laundering Control 691-699 [Scopus]

24. “Licence to Lock: The Overextension of Technological Protection Measures” (2021) 35(3) International Review of Law, Computers & Technology 270-287 [Scopus]

25. “Singapore’s Special Insolvency Scheme for Small Companies” (2021) 102(8) Tax Notes International 1053-1055 (With Aurelio Gurrea-Martínez)

26. “Adapting Taxation for the Digital Economy in Singapore” (2021) 27(1) Asia-Pacific Tax Bulletin 1-10

27. “Singapore Property Tax Law as it Stands: The Rebus Sic Stantibus Principle and the Statutory Formula” (2020) 32 Singapore Academy of Law Journal 771-803 [Scopus]

28. “Tax Considerations for Funds Structuring in Asia” (2020) 38(1) Journal of Taxation of Investments 49-62

29. “Tax Implications of Covid-19 in Singapore” (2020) 26(3) Asia-Pacific Tax Bulletin 1-12

30. “The Anti-Avoidance Response to Professionals Incorporating Companies in Singapore” (2020) 26(2) Asia-Pacific Tax Bulletin 1-9

31. “Proposed Reforms to Singapore’s Goods and Services Tax for the Digital Age” (2019) 93(5) Tax Notes International 521-530 (With Liu Hern Kuan)
– [Supported by the National Research Foundation Grant (under the Centre for AI and Data Governance)]

32. “Stamp Duty Issues in Singapore Corporate Practice” (2018) 30 Singapore Academy of Law Journal 949-977

33. “The New Additional Conveyance Duties Regime in the Stamp Duties Act” (2018) 30 Singapore Academy of Law Journal 119-148

34. “Redistributive Taxation in the Modern World” (2016) 34 Singapore Law Review 173-218
– [Supported by the Centre for Law & Business Research Fund Grant]

35. “Considering the Best Interests Test in the Context of Disabilities” (2016) 5 Oxford University Undergraduate Law Journal 67-79 (With Loh Jia Wei)
– [Paper won the 42 Bedford Row Disability Law Essay Prize (2nd Prize)]

36. “Preface” (2016) 5 Oxford University Undergraduate Law Journal 4-5 (With Denise Lim)

37. “Dividing the Single Indivisible Transaction: Balancing the Interests of Mortgagees and Innocent Occupants” (2015) 4 Oxford University Undergraduate Law Journal 37-52
– [Paper won the Norton Rose Fulbright Prize for the Best Article in Contract, Tort, Trusts, and Land Law; and the Douglas Sladen Essay Prize (2nd Prize)]

38. “Broad, Inflexible and Redundant?: Fixing The Anti-Avoidance Rule in Section 75A Finance Act 2003” (2015) 4 Oxford University Undergraduate Law Journal 96-111
– [Supported by the Trinity College Academic Grant]

Book Chapters

42. “Crypto Assets: What Issues do they Pose for Transfer Pricing?”, in Transfer Pricing Developments Around the World 2023, Michael Lang and Raffaele Petruzzi (eds) (Wolters Kluwer) (2023), 197-216 (With Ilka Ritter)

43. “Formulating General Principles in a Difficult Area: Justice Phang and Revenue Law”,
in Pursuing Justice and Justice Alone – The Heart and Humanity of Andrew Phang’s
Jurisprudence, Goh Yihan (ed) (2022) (Academy Publishing) 423-447

44. “Family Offices, Private Trust Companies and Trust Integrity Issues: Problems and Solutions”, in Trusts and Private Wealth Management: Developments and Directions, Richard Nolan, Tang Hang Wu and Yip Man (eds) (2022) (CUP) (With Chan Ee Lin) 129-150

45. “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
– [Supported by the National Research Foundation Grant (under the Centre for AI and Data Governance)]

46. 18 chapters in Singapore Trusts Law, (1st Ed) (2021) (LexisNexis) (With Christopher Hare)
– (1. Equity and Trusts in Singapore; 2. Basic Requirements of Express Private Trusts; 3. Beneficiaries; 4. Creation of Express Private Trusts; 5. Powers and Discretionary Trusts; 6. Non-Charitable Purpose Trusts; 7. Unincorporated Associations; 8. Charitable Trusts; 9. Resulting Trusts; 10. Constructive Trusts: Overview; 11. Constructive Trusts: Common Intention Constructive Trusts; 12. Constructive Trusts: Institutional v Remedial Constructive Trusts; 13. Quistclose Trusts; 14. Trustees; 15. Fiduciaries and Breach of Fiduciary Duties; 16. Following and Tracing; 17. Rights Against Third Parties; and 18. Remedies.)

47. “Business Trusts Act (Cap 31A)”, in Woon’s Corporations Law, Walter Woon (ed) (2020) (LexisNexis) 

48. 14 chapters on Income Tax in Halsbury’s Laws of Singapore (Vol 16(2): Revenue and Taxation- Income Tax), (2020) (LexisNexis) (With Liu Hern Kuan) 
– (1. Introduction; 2. Taxation of Income; 3. Gains or Profits from any Trade or Business; 4. Business Entities; 5. Gains or Profits from Employment; 6. Other Types of Income; 7. Deductions Against Income; 8. Capital Allowances; 9. Reliefs; 10. Personal Reliefs; 11. Incentives: Financial Services; 12. Corporate Distributions; 13. Taxation of Non-Residents; and 14. Tax Compliance and Appeals)

49. 22 chapters on Goods and Services Tax in Halsbury’s Laws of Singapore (Vol 16: Revenue and Taxation- Other Taxes), (2018) (LexisNexis) (With Liu Hern Kuan)
– (1. Introduction and Overview; 2. Imposition and Extent of Goods and Services Tax; 3. Meaning of Business and Taxable Person; 4. Classification of Supplies; 5. ‘Out of Scope’ Supplies and Non-supplies; 6. Input Tax Recovery; 7. Refunds; 8. Time of Supply; 9. Value of Supply and Importation of Goods; 10. Zero-rating of Supplies; 11. Exempt Supply: Financial Services; 12. Exempt Supply: Residential Property; 13. Gst on Import of Goods and Services; 14. Special Regimes; 15. Registration and Deregistration; 16. Tax Invoices and Receipts; 17. Records, Returns and Payment; 18. Assessments and Penal Tax; 19. Advance Rulings; 20. Interaction with Income Tax and Other Taxes; 21. Objections and Appeals; and 22. Offences and Penalties)

50. “Business Trusts Act (Cap 31A)”, in Woon’s Corporations Law, Walter Woon (ed) (2018) (LexisNexis)

Miscellaneous Publications

51. “Foreword”, in Family Matters: A Legal Guide to Marriage, Children and Personal Protection, Lim Fung Peen (Marshall Cavendish) (2023)

52. The Straits Times, 7 April 2023, “‘99-to-1’ Property Deals: Stamp Duty Avoidance or Honest Mistake

53. Austaxpolicy, 8 March 2023, “Tax Events in the Life Cycle of Digital Tokens” (available at https://www.austaxpolicy.com/tax-events-in-the-life-cycle-of-digital-tokens/)

54. The Business Times, 23 January 2023, “Virtual Worlds, Real Money: Tax Issues in the Metaverse” (With Daryl Loy)

55. The Business Times, 26 November 2022, “The Curious Case of the 0.1 per cent Service Charge

56. The Business Times, 12 November 2022, “Buyer Beware: Avoiding Pitfalls When Buying Fine Art” (With Gerard Ng)

57. The Straits Times, 7 October 2022, “Making Singapore a Regional Centre for Philanthropy” (With Ow Kim Kit)

58. Austaxpolicy, 27 June 2022, “An Automation Tax: Adopt With Caution” (available at https://www.austaxpolicy.com/automation-tax-adopt-with-caution)

59. The Straits Times, 4 June 2022, “Made Crypto Losses? Don’t Assume the Taxman Will Subsidise You” (With Liu Hern Kuan)

60. 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)

61. The Business Times, 22 December 2021, “Stamp Duty Traps To Watch Out For” (With Liu Hern Kuan)

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

63. “Foreword”, in Where There’s a Will, There’s a Way: A Guide to Setting Up a Will and Managing a Loved One’s Estate, Lim Fung Peen (2021) (Marshall Cavendish)

64. The Business Times, 16 December 2020, “Artificially Low Salaries and Tax Dodging” (With Liu Hern Kuan)

65. The Business Times, 30 September 2020, “Fighting ‘Missing Trader’ GST Fraud in Singapore” (With Liu Hern Kuan)

66.    Kluwer International Tax Blog, 22 September 2020, “Singapore’s Proposed Approach to Tackling Missing Trader Fraud” (available at http://kluwertaxblog.com/2020/09/22/singapores-proposed-approach-to-tackling-missing-trader-fraud/

67.    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
–    [Supported by the National Research Foundation Grant (under the Centre for AI and Data Governance)] 

68. Machine Lawyering, 16 July 2020, “Revisiting the Automation Tax Debate in Light of Covid-19 and Resulting Structural Unemployment” (available at https://www.legalanalytics.law.cuhk.edu.hk/post/revisiting-the-automation-tax-debate-in-light-of-covid-19-and-resulting-structural-unemployment)
–    [Supported by the National Research Foundation Grant (under the Centre for AI and Data Governance)] 

69. The Business Times, 21 May 2020, “Genuine Incorporation or Tax Avoidance?” (With Liu Hern Kuan)

70. Oxford Business Law Blog, 11 November 2019, “Contracts Formed by Software: When Things Go Wrong” (available at https://www.law.ox.ac.uk/business-law-blog/blog/2019/11/contracts-formed-software-when-things-go-wrong)
– [Supported by the National Research Foundation Grant (under the Centre for AI and Data Governance)]

71. “Foreword”, in Lasting Power of Attorney: A Guide to the LPA and how to Set it Up, Lim Fung Peen (2019) (Marshall Cavendish) 

72. Machine Lawyering, 30 September 2019, “Cryptocurrencies and Code Before the Courts” (available at https://www.legalanalytics.law.cuhk.edu.hk/singlepost/2019/09/30/Cryptocurrencies-and-Code-Before-the-Courts) (With Soh Kian Peng)
– [Supported by the National Research Foundation Grant (under the Centre for AI and Data Governance)]

73. International Tax Review, 16 April 2019, “Singapore’s Consistent, Agile Support for Innovation and IP in a Digital Age” (With Sam Sim)

74. Oxford Business Law Blog, 19 March 2019, “Automation Tax vs Robot-Tax” (available at https://www.law.ox.ac.uk/business-law-blog/blog/2019/03/automation-tax-vs-robot-tax)

75. The Straits Times, 2 March 2019, “The Case for Redistributive Taxation in Singapore

76. The Business Times, 17 November 2018, “Shining a Light on Tax Avoidance” (With Liu Hern Kuan)

77. “Stamp Duty Relief and Anti-Avoidance Provision”, Lexis Practical Guidance- Singapore Tax, (2018)

78. “GST Transfers of a Going Concern”, Lexis Practical Guidance- Singapore Tax, (2018)

79. “GST Contract Review”, Lexis Practical Guidance- Singapore Tax, (2018)

80. “Singapore Income Taxation”, Laws of Singapore, Singaporelaw.sg, (2018) (With Irving Aw and Joanna Yap)

81. “Business Vehicles”, Lexis Practical Guidance- Singapore Tax, (2017)

82. “Partnerships”, Lexis Practical Guidance- Singapore Tax, (2017)

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