Crypto Taxation

Also see Private Law and Digital Taxation

Academic Research

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. “Tax Challenges in Debt Financing Involving Digital Tokens” (2022) 17(4) Capital Markets Law Journal 564-582 
– [Supported by the Tax Academy of Singapore Research Grant]
4. “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]
5. “The Taxation of Cryptocurrency Gains” (2021) 75(7) Bulletin for International Taxation 323-333
6. “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)
7. “Toolkit for the Evaluation of Crypto Tax Risks (Outline)” (2 October 2023) (International Tax and Development Cooperation Branch, Financing for Sustainable Development Office, United Nations Department of Economic and Social Affairs)
– [Report commissioned and funded by the United Nations Department of Economic and Social Affairs]
8. “Report on the Challenges which Digital Assets Pose for Tax Systems with a Special Focus on Developing Countries” (13 March 2023) (International Tax and Development Cooperation Branch, Financing for Sustainable Development Office, United Nations Department of Economic and Social Affairs)
– [Report commissioned and funded by the United Nations Department of Economic and Social Affairs]

Other Publications
1. The Straits Times, 4 June 2022, “Made Crypto Losses? Don’t Assume the Taxman Will Subsidise You” (With Liu Hern Kuan)
2. 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)
3. The Straits Times, 20 November 2021, “Making Money from Cryptocurrency? The Taxman May Call On You” (With Liu Hern Kuan)