Academic Research
1. “Personal Service Companies and the Tax Avoidance Surcharge in Singapore” (2023) 44(2) Company Lawyer 59-65 (With Ben Chester Cheong)
2. “Tax Avoidance by Professionals: Where Are We With Wee Teng Yau?” (2021) Singapore Journal of Legal Studies (Mar) 220-230
3. “The Anti-Avoidance Response to Professionals Incorporating Companies in Singapore” (2020) 26(2) Asia-Pacific Tax Bulletin 1-9
4. “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]
Other Publications
1. The Business Times, 16 December 2020, “Artificially Low Salaries and Tax Dodging” (With Liu Hern Kuan)
2. The Business Times, 21 May 2020, “Genuine Incorporation or Tax Avoidance?” (With Liu Hern Kuan)
3. The Business Times, 17 November 2018, “Shining a Light on Tax Avoidance” (With Liu Hern Kuan)
Presentations
1. “The Moral Limits of General Anti-Avoidance Rules”, (Tax Policy Conference 2019, Centre for Tax Law, University of Cambridge, United Kingdom, 8-9 July 2019)
– [Papers selected out of almost 100 submissions]
Presentations
2. “General Anti-Avoidance Rules, the Rule of Law, and Distributive and Corrective Justice”, (16th Asian Law Institute Conference, Faculty of Law, National University of Singapore, 11-12 June 2019)
– [Papers selected out of 563 submissions]