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 https://www.legalanalytics.law.cuhk.edu.hk/post/revisiting-the-automation-tax-debate-in-light-of-covid-19-and-resulting-structural-unemployment)
  5. 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)

Tax Avoidance
Articles and publications relating to Tax Avoidance which I have worked on in recent years include:

  1. Tax Avoidance by Professionals: Where Are We With Wee Teng Yau?” (2021) Singapore Journal of Legal Studies (Mar) 220-230
  2. The Anti-Avoidance Response to Professionals Incorporating Companies in Singapore” (2020) 26(2) Asia-Pacific Tax Bulletin 1-9
  3. The Business Times, 16 December 2020, “Artificially Low Salaries and Tax Dodging” (With Liu Hern Kuan)
  4. The Business Times, 21 May 2020, “Genuine Incorporation or Tax Avoidance?” (With Liu Hern Kuan)
  5. The Business Times, 17 November 2018, “Shining a Light on Tax Avoidance” (With Liu Hern Kuan)

Missing Trader Fraud
Articles and publications relating to Missing Trader Fraud which I have worked on in recent years include:

  1. The Business Times, 30 September 2020, “Fighting ‘Missing Trader’ GST Fraud in Singapore” (With Liu Hern Kuan)
  2. 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/)

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)

Funds and Private Wealth
Articles and publications relating to Funds and Private Wealth which I have worked on in recent years include:

  1. Tax Considerations for Funds Structuring in Asia” (2020) 38(1) Journal of Taxation of Investments 49-62
  2. A New Structuring Option for Funds: The Singapore Variable Capital Company” (2021) 42(5) Company Lawyer 177-184
  3. 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)
  4. Singapore Trusts Law, (1st Ed) (2021) (LexisNexis) (With Christopher Hare)
  5. 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)
  6. 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)
  7. Foreword”, in Lasting Power of Attorney: A Guide to the LPA and how to Set it Up, Lim Fung Peen (2019) (Marshall Cavendish)

Please feel free to drop me a message