Educational Qualifications

2021                    
Advanced Professional Certificate in International Taxation, IBFD

2015                    
Master of Taxation, SIM University

2013                    
Advanced Tax Programme (Income Tax), Tax Academy of Singapore

2000                    
Bachelor of Accountancy, Nanyang Technological University

 

Academic and Professional Experience

2011 - 2015          
Senior Lecturer / Subject Head, Tax Kaplan Learning Institute Pte Ltd

2010 - 2011          
Tax Manager, KPMG Tax Services Pte Ltd

2009                    
Tax Manager, RSM Chio Lim

2004 - 2009          
Lecturer, Tax Singapore Polytechnic

2000 - 2004          
Senior Tax Auditor, Inland Revenue Authority of Singapore

Selected Publications

Book

  • Introduction to International Taxation, Wolters Kluwer, with Darren Koh.

 

Research Paper

  • Necessity of Dependent Agent Permanent Establishment, SMU-TA CET (now under the Tax Academy of Singapore) (2019), with Sing Yuan Yong

 

Journals

  • Funding and Tax Concessions for Singapore Fintech startups, Institute of Singapore Chartered Accountants (ISCA) Journal (March 2017).
  • Tax Treatment of Leases by Lessees Post-FRS 116, Institute of Singapore Chartered Accountants (ISCA) Journal (April 2019), with Wei Chern Koh.
  • Tax Treatment of Subleases Post-FRS 116, Institute of Singapore Chartered Accountants (ISCA) Journal (September 2019), with Wei Chern Koh.
  • Enhanced Carry-back Relief and Current Carry-back Relief, Institute of Singapore Chartered Accountants (ISCA) Journal (August 2020).
  • Application of the Principal Purpose Test, Institute of Singapore Chartered Accountants (ISCA) Journal (October 2021).
  • Global Anti-base Erosion Rules and Implications on IAS 12, Institute of Singapore Chartered Accountants (ISCA) Journal (December 2023).
  • Teaching Case: To be a Goods and Services Tax-Registered Business or not – Decision Making using Analytics. Journal of Accounting Education, 67. (June 2024), with Adrian Yeow and Wei Chern Koh.

 

Others

  • Relief Options for Current Year Unabsorbed Capital Allowances and Trade Losses, ACCA Technical Article for ATX-SGP exam candidates.
  • Enterprise Innovation Scheme, ACCA Technical Article for ATX-SGP exam candidates.

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