Vincent Ooi

Singapore Management University - School of Law

Lecturer of Law (FDS)

55 Armenian Street

Singapore, 179943

Singapore

http://vincentooi.com

Singapore Management University - Centre for AI & Data Governance

55 Armenian Street

Singapore

Singapore

  • Singapore Management University - School of Law

  • Singapore Management University - Centre for AI & Data Governance

SCHOLARLY PAPERS

51

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Scholarly Papers (51)

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1.

Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy

(2022) 19(2) eJournal of Tax Research 273-303, SMU Centre for AI & Data Governance Research Paper No. 2019/01
Number of pages: 31 Posted: 02 Feb 2019 Last Revised: 22 Apr 2022
Vincent Ooi and Glendon Goh
Singapore Management University - School of Law and University of Oxford, Students
Downloads 542 (70,831)
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Tax Law, Taxation, Automation Taxation, Robot Tax, Regulation, Tax and Regulation, Labour Law

2.

Tax Law and the Digital Economy in Singapore

Law and Technology: The Practice and Content of Law in Singapore, Simon Chesterman, Goh Yihan and Andrew Phang (eds) (2021) (Academy Publishing) 451-473
Number of pages: 23 Posted: 29 Jan 2021 Last Revised: 22 Apr 2022
Vincent Ooi
Singapore Management University - School of Law
Downloads 333 (124,954)

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Taxation Law, Digital Taxation, Singapore

3.

Contracts Formed by Software: An Approach from the Law of Mistake

(2022) Journal of Business Law 97-117, SMU Centre for AI & Data Governance Research Paper No. 2019/02
Number of pages: 21 Posted: 08 Feb 2019 Last Revised: 06 Apr 2022
Vincent Ooi
Singapore Management University - School of Law
Downloads 331 (125,778)

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Contract Law, Law and Technology

4.

A Reformulated Test for Unconscionability

(2019) 135(3) Law Quarterly Review 400-405, Singapore Management University School of Law Research Paper No. 35
Number of pages: 5 Posted: 21 Aug 2019 Last Revised: 02 Jul 2020
Vincent Ooi and Walter Yong
Singapore Management University - School of Law and Singapore Management University
Downloads 298 (140,437)

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Contract Law, Unconscionability, Equity

5.

A New Structuring Option for Funds: The Singapore Variable Capital Company

(2021) 42(5) Company Lawyer 177-184
Number of pages: 14 Posted: 27 Jul 2020 Last Revised: 11 Aug 2021
Vincent Ooi
Singapore Management University - School of Law
Downloads 204 (203,329)

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Company Law, Funds, Funds Structuring, Variable Capital Company

6.

A Framework for Understanding the Taxation of Digital Tokens

(2021) 50(4) Australian Tax Review 260-269
Number of pages: 14 Posted: 15 Mar 2022 Last Revised: 06 Apr 2022
Vincent Ooi
Singapore Management University - School of Law
Downloads 179 (232,634)

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Taxation, taxation law, tax law, cryptocurrencies, digital tokens

7.

Proposed Reforms to Singapore’s Goods and Services Tax for the Digital Age

(2019) 93(5) Tax Notes International 521-530
Number of pages: 15 Posted: 31 Jan 2019 Last Revised: 17 Aug 2019
Liu Hern Kuan and Vincent Ooi
Inland Revenue Authority of Singapore and Singapore Management University - School of Law
Downloads 156 (256,295)

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Goods and Services Tax, GST, Singapore Tax, Tax Law, Taxation

8.

Cryptocurrencies and Code Before the Courts

(2019) 30(3) King’s Law Journal 331-337, SMU Centre for AI & Data Governance Research Paper No. 2019/06
Number of pages: 7 Posted: 22 Aug 2019 Last Revised: 17 Nov 2020
Vincent Ooi and Kian Peng Soh
Singapore Management University - School of Law and Singapore Management University - School of Law
Downloads 154 (258,933)

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Contract Law, Artificial Intelligence, Cryptocurrencies, Fintech

9.

Rethinking Mistake in the Age of Algorithms

(2020) 31(3) King’s Law Journal 367-372, SMU Centre for AI & Data Governance Research Paper No. 2020/11, Singapore Management University School of Law Research Paper No. 20/2020
Number of pages: 6 Posted: 14 Aug 2020 Last Revised: 24 Feb 2021
Vincent Ooi and Kian Peng Soh
Singapore Management University - School of Law and Singapore Management University - School of Law
Downloads 133 (290,447)

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Contract Law, Artificial Intelligence, Cryptocurrencies, Fintech

10.

Singapore Company Law and the Economy: Reciprocal Influence Over 50 Years

(2019) 27(1) Asia Pacific Law Review 14-38, NUS Law Working Paper No. 2018/001, NUS - EW Barker Centre for Law & Business Working Paper 18/01, Singapore Management University School of Law Research Paper No. 37
Number of pages: 25 Posted: 25 Jan 2018 Last Revised: 02 Jul 2020
Vincent Ooi and Cheng Han Tan
Singapore Management University - School of Law and City University of Hong Kong (CityU) – School of Law; Centre for Public Affairs and Law; Centre for Chinese and Comparative Law
Downloads 128 (299,113)

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Company Law, Corporate Law, Legal History, Regulation, Insolvency, Singapore, Singapore History, Corporate Governance

11.

Taxing 'All Other Income' in Singapore and Malaysia

(2019) 19(2) Oxford University Commonwealth Law Journal 204-226, Singapore Management University School of Law Research Paper No. 36/2019
Number of pages: 21 Posted: 16 Aug 2019 Last Revised: 02 Jul 2020
Vincent Ooi
Singapore Management University - School of Law
Downloads 107 (339,653)

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Tax Law

12.

Singapore Income Taxation: Chapter 28

Ch.28 Singapore Income Taxation, Singaporelaw.sg (2018)
Number of pages: 23 Posted: 18 Jun 2018 Last Revised: 11 Dec 2018
Vincent Ooi, Irving Aw and Joanna Yap
Singapore Management University - School of Law, International Monetary Fund (IMF) and Withers KhattarWong
Downloads 106 (341,792)

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Tax, Tax Law, Revenue Law

13.

Redistributive Taxation in the Modern World

(2016) 34 Sing L Rev 173-218
Number of pages: 46 Posted: 05 Feb 2017
Vincent Ooi
Singapore Management University - School of Law
Downloads 76 (419,134)

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Tax Law, Jurisprudence, Justice and Taxation, Redistributive Taxation

14.

Decisional and Operational Negligence

(2018) 34(4) Journal of Professional Negligence 171-189
Number of pages: 22 Posted: 14 Aug 2018 Last Revised: 02 Jul 2020
Vincent Ooi
Singapore Management University - School of Law
Downloads 72 (431,710)

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Tort Law; Professional Negligence

15.

The Tax Treatment of Haircuts in Financial Reorganizations

(2020) 27 Revenue Law Journal 1-18, Singapore Management University School of Law Research Paper No. 18/2020
Number of pages: 18 Posted: 18 Aug 2020 Last Revised: 11 Aug 2021
Aurelio Gurrea-Martínez and Vincent Ooi
Singapore Management University - School of Law and Singapore Management University - School of Law
Downloads 68 (448,538)

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Insolvency, Restructuring, Debt Forgiveness, Corporate Reorganisation, Taxation

16.

The New Additional Conveyance Duties Regime in the Stamp Duties Act

(2018) 30 Singapore Academy of Law Journal 119-148
Number of pages: 30 Posted: 20 Nov 2017 Last Revised: 29 Apr 2018
Vincent Ooi
Singapore Management University - School of Law
Downloads 61 (470,035)

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Stamp Duties, Tax Law, Revenue Law, Taxation

17.

Stamp Duty Issues in Singapore Corporate Practice

(2018) 30 Singapore Academy of Law Journal 949-977
Number of pages: 35 Posted: 22 Jan 2018 Last Revised: 11 Dec 2018
Vincent Ooi
Singapore Management University - School of Law
Downloads 47 (527,578)

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Tax Law, Taxation, Revenue Law, Stamp Duties

18.

Making Money From Cryptocurrency- The Taxman May Call On You

The Straits Times, 20 November 2021
Number of pages: 2 Posted: 15 Mar 2022
Liu Hern Kuan and Vincent Ooi
Inland Revenue Authority of Singapore and Singapore Management University - School of Law
Downloads 42 (551,262)

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Taxation, taxation law, tax law, cryptocurrencies, digital tokens

19.

Singapore Property Tax Law as it Stands: The Rebus Sic Stantibus Principle and the Statutory Formula

(2020) 32 Singapore Academy of Law Journal 771-803
Number of pages: 25 Posted: 27 Jul 2020 Last Revised: 16 Feb 2021
Vincent Ooi
Singapore Management University - School of Law
Downloads 42 (551,262)

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Tax Law, Property Tax, Statutory Fictions, Taxation

20.

The Case for Redistributive Taxation in Singapore

The Straits Times, 2019
Number of pages: 3 Posted: 16 Aug 2019 Last Revised: 02 Jul 2020
Vincent Ooi
Singapore Management University - School of Law
Downloads 40 (561,234)

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Tax Law, Jurisprudence, Taxation

21.

Genuine Incorporation or Tax Avoidance?

The Business Times, 21 May 2020
Number of pages: 4 Posted: 16 Jun 2020 Last Revised: 02 Jul 2020
Liu Hern Kuan and Vincent Ooi
Inland Revenue Authority of Singapore and Singapore Management University - School of Law
Downloads 33 (598,910)

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Tax Law; Taxation; Tax Avoidance

22.

Rethinking Mistake in the Age of Algorithms (Blog Post)

Machine Lawyering Blog, 2020
Number of pages: 2 Posted: 23 Jan 2021
Vincent Ooi and Kian Peng Soh
Singapore Management University - School of Law and Singapore Management University - School of Law
Downloads 30 (616,734)

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Contract Law, Artificial Intelligence, Cryptocurrencies, Fintech

23.

Considering the Best Interests Test in the Context of Disabilities

(2016) 5 Oxford University Undergraduate Law Journal 67-79
Number of pages: 13 Posted: 08 Dec 2016 Last Revised: 02 Jul 2020
Vincent Ooi and Jia Wei Loh
Singapore Management University - School of Law and University of Oxford, Students
Downloads 24 (656,750)

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Family Law, Disabilities Law, Best Interest Test

24.

Dividing the Single Indivisible Transaction: Balancing the Interests of Mortgagees and Innocent Occupants

(2015) 4 Oxford University Undergraduate Law Journal 37-52
Number of pages: 16 Posted: 20 May 2016 Last Revised: 02 Jul 2020
Vincent Ooi
Singapore Management University - School of Law
Downloads 22 (671,213)

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Mortgages, Sale and Rent Back Transactions

25.

Blockchain Land Transfers: Technology, Promises, and Perils

(2022) 45 (105672) Computer Law & Security Review 1-13
Number of pages: 24 Posted: 11 May 2022
Vincent Ooi, Kian Peng Soh and Jerrold Soh
Singapore Management University - School of Law, Singapore Management University - School of Law and Singapore Management University School of Law
Downloads 20 (686,095)

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Blockchain, Land Registration, e-Conveyancing

26.

Licence to Lock: The Overextension of Technological Protection Measures

(2021) 35(3) International Review of Law, Computers & Technology 270-287
Number of pages: 21 Posted: 31 Aug 2021 Last Revised: 22 Apr 2022
Vincent Ooi
Singapore Management University - School of Law
Downloads 20 (686,095)

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Technological Protection Measures; Comparative Law; international Treaties

27.

Singapore’s Proposed Approach to Tackling Missing Trader Fraud

Kluwer International Tax Blog, 2020
Number of pages: 3 Posted: 12 Nov 2020
Vincent Ooi
Singapore Management University - School of Law
Downloads 19 (693,702)

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Carousel Fraud, VAT, GST, Missing Trader Fraud, Singapore Tax

28.

Broad, Inflexible and Redundant?: Fixing the Anti-Avoidance Rule in Section 75A Finance Act 2003

(2015) 4 Oxford University Undergraduate Law Journal 96-111
Number of pages: 16 Posted: 20 May 2016 Last Revised: 02 Jul 2020
Vincent Ooi
Singapore Management University - School of Law
Downloads 16 (717,034)

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Tax Law, Stamp Duty Land Tax, Anti-Avoidance

29.

Singapore’s Special Insolvency Scheme for Small Companies

(2021) 102(8) Tax Notes International 1053-1055
Number of pages: 4 Posted: 31 Aug 2021 Last Revised: 18 Jan 2022
Vincent Ooi and Aurelio Gurrea-Martínez
Singapore Management University - School of Law and Singapore Management University - School of Law
Downloads 15 (733,599)

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Insolvency, Restructuring, Debt Forgiveness, Corporate Reorganisation, Taxation

30.

Cryptocurrencies and Code Before the Courts (Blog Post)

Machine Lawyering Blog, 2019
Number of pages: 2 Posted: 17 Oct 2019 Last Revised: 29 Oct 2020
Vincent Ooi and Kian Peng Soh
Singapore Management University - School of Law and Singapore Management University - School of Law
Downloads 9 (777,674)

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Contract Law, Artificial Intelligence, Cryptocurrencies, Fintech

31.

Stamp Duty Traps to Watch Out For

The Business Times, 22 December 2021
Number of pages: 3 Posted: 15 Mar 2022
Liu Hern Kuan and Vincent Ooi
Inland Revenue Authority of Singapore and Singapore Management University - School of Law
Downloads 8 (787,059)

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Stamp duties, tax law, Singapore taxation

32.

Shining a Light on Tax Avoidance

The Business Times, 2018
Number of pages: 4 Posted: 16 Aug 2019 Last Revised: 02 Jul 2020
Liu Hern Kuan and Vincent Ooi
Inland Revenue Authority of Singapore and Singapore Management University - School of Law
Downloads 7 (796,361)

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Tax Law

33.

The Anti-Money Laundering Framework for Precious Stones and Metals Dealers in Singapore

(2022) Journal of Money Laundering Control (Forthcoming)
Number of pages: 9 Posted: 31 Aug 2021 Last Revised: 18 Jan 2022
Vincent Ooi
Singapore Management University - School of Law
Downloads 6 (805,683)

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Anti-Money Laundering, Regulation, Precious Stones and Metals, Singapore

34.

Case and Legislation Notes: Tax Avoidance by Professionals: Where are We with Wee Teng Yau?— Wee Teng Yau V Comptroller of Income Tax

Singapore Journal of Legal Studies, Mar 2021, pp 220-230
Number of pages: 11 Posted: 15 Jun 2021
Vincent Ooi
Singapore Management University - School of Law
Downloads 1 (860,250)
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35.

Singapore Trusts Law

Singapore Trusts Law, (1st Ed) (2021) (LexisNexis)
Posted: 08 Sep 2021 Last Revised: 22 Apr 2022
Christopher Hare and Vincent Ooi
University of Oxford and Singapore Management University - School of Law

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Trusts Law, Equity and Trusts, Singapore Law

36.

Where There’s a Will, There’s a Way: A Guide to Setting Up a Will and Managing a Loved One’s Estate (Foreword)

Where There’s a Will, There’s a Way: A Guide to Setting Up a Will and Managing a Loved One’s Estate, Lim Fung Peen (2021) (Marshall Cavendish)
Posted: 08 Sep 2021 Last Revised: 22 Apr 2022
Vincent Ooi
Singapore Management University - School of Law

Abstract:

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Wills, Succession Law

37.

The Taxation of Cryptocurrency Gains

(2021) 75(7) Bulletin for International Taxation 323-333
Posted: 02 Sep 2021 Last Revised: 22 Apr 2022
Vincent Ooi
Singapore Management University - School of Law

Abstract:

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Taxation, Taxation Law, Tax Law, Cryptocurrencies, Digital Tokens

38.

Adapting Taxation for the Digital Economy in Singapore

(2021) 27(1) Asia-Pacific Tax Bulletin 1-10
Posted: 16 Feb 2021 Last Revised: 04 Mar 2021
Vincent Ooi
Singapore Management University - School of Law

Abstract:

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Taxation Law, Digital Taxation, Singapore

39.

Tax Considerations for Funds Structuring in Asia

(2020) 38(1) Journal of Taxation of Investments 49-62
Posted: 16 Oct 2020 Last Revised: 16 Feb 2021
Vincent Ooi
Singapore Management University - School of Law

Abstract:

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Taxation Law, Tax Law, Taxation, Funds, International Tax

40.

Tax Implications of COVID-19 in Singapore

(2020) 26(3) Asia-Pacific Tax Bulletin 1-12
Posted: 02 Jul 2020 Last Revised: 16 Feb 2021
Vincent Ooi
Singapore Management University - School of Law

Abstract:

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Tax Law, Taxation, COVID-19, Coronavirus

41.

The Anti-Avoidance Response to Professionals Incorporating Companies in Singapore

(2020) 26(2) Asia-Pacific Tax Bulletin 1, Singapore Management University School of Law Research Paper No. 19/2020
Posted: 01 Jul 2020 Last Revised: 24 Feb 2021
Vincent Ooi
Singapore Management University - School of Law

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Tax Law; Taxation; Tax Avoidance

42.

Family Offices, Private Trust Companies and Trust Integrity Issues: Problems and Solutions

Family Offices, Private Trust Companies and Trust Integrity Issues: Problems and Solutions, in Trusts and Private Wealth Management: Developments and Directions, Richard Nolan, Tang Hang Wu and Yip Man (eds) (2021) (CUP)
Posted: 16 Aug 2019 Last Revised: 23 Feb 2021
Vincent Ooi and Ee Lin Chan
Singapore Management University - School of Law and Independent

Abstract:

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Family Offices, Private Trust Companies, Private Client Law, Trusts Law, Family Governance

43.

Singapore’s Consistent, Agile Support for Innovation and IP in a Digital Age

International Tax Review, 2019
Posted: 16 Aug 2019 Last Revised: 02 Jul 2020
Tzi Sim and Vincent Ooi
Independent and Singapore Management University - School of Law

Abstract:

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Tax Law, Taxation

44.

Income Tax

Halsbury’s Laws of Singapore (Vol 16(2): Revenue and Taxation- Income Tax), (2020) (LexisNexis)
Posted: 16 Aug 2019
Liu Hern Kuan and Vincent Ooi
Inland Revenue Authority of Singapore and Singapore Management University - School of Law

Abstract:

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Tax Law, Taxation

45.

Stamp Duty Relief and Anti-Avoidance Provision

LexisNexis Practical Guidance: Singapore Tax, 2018
Posted: 16 Aug 2019
Vincent Ooi
Singapore Management University - School of Law

Abstract:

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Tax Law

46.

GST Contract Review

LexisNexis Practical Guidance: Singapore Tax, 2018
Posted: 16 Aug 2019
Vincent Ooi
Singapore Management University - School of Law

Abstract:

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Tax Law

47.

Transfer of a Going Concern

LexisNexis Practical Guidance: Singapore Tax, 2018
Posted: 16 Aug 2019
Vincent Ooi
Singapore Management University - School of Law

Abstract:

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Tax Law

48.

Goods and Services Tax

Goods and Services Tax, Halsbury's Laws of Singapore: Revenue and Taxation - Other Taxes (2018)
Posted: 16 Jun 2018
Liu Hern Kuan and Vincent Ooi
Inland Revenue Authority of Singapore and Singapore Management University - School of Law

Abstract:

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Goods and Services Tax; GST, Tax, Taxation, Revenue Law, Tax Law

49.

Business Trusts Act (Cap 31A)

Downloads 0 (878,334)

Business Trusts Act (Cap 31A)

Business Trusts Act (Cap 31A), Woon’s Corporations Law, Walter Woon (ed) (2018)
Posted: 15 Feb 2018
Vincent Ooi
Singapore Management University - School of Law

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Business Trusts, Company Law

Business Trusts Act (Cap 31A)

Business Trusts Act (Cap 31A), Woon’s Corporations Law, Walter Woon (ed), 2020
Posted: 14 Apr 2020
Vincent Ooi
Singapore Management University - School of Law

Abstract:

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Business Trusts, Company Law

50.

Partnerships

LexisNexis Practical Guidance: Singapore Tax, 2017
Posted: 22 Jan 2018
Vincent Ooi
Singapore Management University - School of Law

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51.

Business Vehicles

LexisNexis Practical Guidance: Singapore Tax, 2017
Posted: 22 Jan 2018
Vincent Ooi
Singapore Management University - School of Law

Abstract:

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Other Papers (7)

Total Downloads: 60
Actions:
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1.

Fighting 'Missing Trader' GST Fraud in Singapore

The Business Times, 30 September 2020
Number of pages: 4 Posted: 23 Mar 2021
Liu Hern Kuan and Vincent Ooi
Inland Revenue Authority of Singapore and Singapore Management University - School of Law
Downloads 13

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Carousel Fraud, VAT, GST, Missing Trader Fraud, Singapore Tax

2.

Automation Tax vs Robot-Tax

Oxford Business Law Blog, 2019
Number of pages: 3 Posted: 16 Aug 2019 Last Revised: 02 Jul 2020
Vincent Ooi
Singapore Management University - School of Law
Downloads 12

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Tax Law, Taxation, Robot Tax

3.

Artificially Low Salaries and Tax Dodging

The Business Times, 16 December 2020
Number of pages: 4 Posted: 23 Mar 2021
Liu Hern Kuan and Vincent Ooi
Inland Revenue Authority of Singapore and Singapore Management University - School of Law
Downloads 11

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Tax Law, Taxation, Tax Avoidance

4.

Revisiting the Automation Tax Debate in Light of COVID-19 and Resulting Structural Unemployment

Machine Lawyering Blog, 2020
Number of pages: 2 Posted: 26 Sep 2020
Vincent Ooi
Singapore Management University - School of Law
Downloads 8

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Tax Law, Taxation, Robot Tax, COVID-19

5.

Foreword

Lasting Power of Attorney: A Guide to the LPA and how to Set it Up, Lim Fung Peen (2019) (Marshall Cavendish) (Forthcoming)
Number of pages: 1 Posted: 16 Aug 2019 Last Revised: 02 Jul 2020
Vincent Ooi
Singapore Management University - School of Law
Downloads 8

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Lasting Power of Attorney, LPA

6.

Contracts Formed by Software: When Things Go Wrong

Oxford Business Law Blog, 2019
Number of pages: 3 Posted: 16 Dec 2019 Last Revised: 02 Jul 2020
Vincent Ooi
Singapore Management University - School of Law
Downloads 6

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Contract Law, Law and Technology

7.

Preface

(2016) 5 Oxford University Undergraduate Law Journal 4-5
Number of pages: 2 Posted: 29 Jan 2018 Last Revised: 02 Jul 2020
Vincent Ooi
Singapore Management University - School of Law
Downloads 2

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