Grants and Awards

Vincent has been awarded several research grants including the following:

Tax Academy of Singapore Research Grant,
• Grant to conduct research on the taxation of digital tokens
• Research published as several papers:
– “A Framework for Understanding the Taxation of Digital Tokens” (2021) 50(4) Australian Tax Review 260-269″
– “Tax Challenges in Debt Financing Involving Digital Tokens” (2022) 17(4) Capital Markets Law Journal 564-582
-“Administrative Concessions and the Efficient Taxation of Digital Tokens in Singapore” (2023) 39(2) Banking & Finance Law Review 219-237
– “The Case for Stronger Scrutiny of the Deductibility of Crypto Losses” (2024) Journal of Tax Administration 1-16 (Forthcoming)

Labuan International Business and Financial Centre Grant,
• Grant to research and produce a white paper, published as “Philanthropic Structuring: The Asian Context” (With Tang Hang Wu and Yip Man)

National Research Foundation Grant (under the Centre for AI and Data Governance),
• Grant to conduct research under the Tax Stream of the Centre for AI & Data Governance
• Research published as several papers:
– “Proposed Reforms to Singapore’s Goods and Services Tax for the Digital Age” (2019) 93(5) Tax Notes International 521-530
– International Tax Review, 16 April 2019, “Singapore’s Consistent, Agile Support for Innovation and IP in a Digital Age”
– “Cryptocurrencies and Code before the Courts” (2019) 30(3) King’s Law Journal 331-337 (With Soh Kian Peng)
– “Rethinking Mistake in the Age of Algorithms” (2020) 31(3) King’s Law Journal 367-372 (With Soh Kian Peng)
– “Tax Law and the Digital Economy in Singapore” (SMU Centre for AI & Data Governance Research Paper No. 2021/02)
– “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
– “Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy” (2022) 19(2) eJournal of Tax Research 273-303 (With Glendon Goh)
– “Contracts Formed by Software: An Approach from the Law of Mistake” (2022) Journal of Business Law 97-117
– “Blockchain Land Transfers: Technology, Promises, and Perils” (2022) 45 (105672) Computer Law & Security Review 1-13 (With Soh Kian Peng and Jerrold Soh

Centre for Law & Business Research Fund Grant,
• Grant to conduct tax research, published as “Redistributive Taxation in the Modern World” (2016) 34 Singapore Law Review 173-218

International Fiscal Association Grant
Ministry of Education, Singapore Grant (Matching Donations)
• Grants, donations and sponsorship to organise and run the 2022 SMU David R Tillinghast Global Taxation Conference on Digital Taxation: Digital Economy Taxation in Asia, 17-18 February 2022