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

Books

1. Singapore Trusts Law, (1st Ed) (2021) (LexisNexis) (With Christopher Hare)
– Most kindly described by Justice Andrew Phang as “an excellent work — comprehensive in scope and clear as well as perceptive in its discourse and analysis, with Singapore cases cited wherever possible.” (Andrew Phang, “Trusts Law in Comparative Context” (2021) 4 MLJ clxxxvii-cxcvii, clxxxix)

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)

Peer-Reviewed Publications

Tax Law

Articles

1. “Tax Challenges in Debt Financing Involving Digital Tokens” (2022) Capital Markets Law Journal (Forthcoming)
– [Supported by the Tax Academy of Singapore Research Grant]

2. “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]

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) 
– [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]

4. “The Taxation of Cryptocurrency Gains” (2021) 75(7) Bulletin for International Taxation 323-333

5. “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]

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

7. “Taxing All Other Income in Singapore and Malaysia” (2019) 19(2) Oxford University Commonwealth Law Journal 204-226

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

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

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

Case Notes

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

Private Law

Articles

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

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

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

Case Notes

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

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

17. “A Reformulated Test for Unconscionability” (2019) 135(3) Law Quarterly Review 400-405 (With Walter Yong)

Others

Articles

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

19.“The Anti-Money Laundering Framework for Precious Stones and Metals Dealers in Singapore” (2022) Journal of Money Laundering Control (Available online at https://www.emerald.com/insight/content/doi/10.1108/JMLC-07-2021-0074/full/html) 1-9

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

21. “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]

Other Articles

Tax Law

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

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

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

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

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

27. “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)]

28. “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]

Others

29. “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)]

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

31. “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)]

Book Chapters

Tax Law

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

2. 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)

3. 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)

Private Law

4. “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) (Forthcoming)

5. 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.)

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

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

Miscellaneous Publications

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

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

3. “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)

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

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

6.    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/

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

8.    White Paper Commissioned by the Labuan International Business and Financial Centre, 26 August 2020, “Philanthropic Structuring: The Asian Context”, (With Tang Hang Wu and Yip Man) 
–    [White Paper funded by the Labuan International Business and Financial Centre Grant]

9.    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)] 

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

11. 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)]

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

13. 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)]

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

15. 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)

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

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

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

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

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

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

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

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

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