Also see Tax Avoidance

Academic Research
1. Halsbury’s Laws of Singapore (Vol 16(2): Revenue and Taxation- Income Tax), (2020) (LexisNexis) (With Liu Hern Kuan)
2. “The Tax Treatment of Haircuts in Financial Reorganizations” (2020) 27 Revenue Law Journal (With Aurelio Gurrea-Martínez) 1-18
3. “Taxing All Other Income in Singapore and Malaysia” (2019) 19(2) Oxford University Commonwealth Law Journal 204-226 
4. “Singapore’s Special Insolvency Scheme for Small Companies” (2021) 102(8) Tax Notes International 1053-1055 (With Aurelio Gurrea-Martínez)

Other Publications
1. International Tax Review, 16 April 2019, “Singapore’s Consistent, Agile Support for Innovation and IP in a Digital Age” (With Sam Sim)
– [Supported by the National Research Foundation Grant (under the Centre for AI and Data Governance)]
2. “Singapore Income Taxation”, Laws of Singapore,, (2018) (With Irving Aw and Joanna Yap)
3. “Business Vehicles”, Lexis Practical Guidance- Singapore Tax, (2017)
4. “Partnerships”, Lexis Practical Guidance- Singapore Tax, (2017)