Vincent Ooi

Singapore Management University - School of Law

Lecturer of Law (FDS)

55 Armenian Street

Singapore, 179943

Singapore

http://law.smu.edu.sg/faculty/profile/156436/Vincent-OOI

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

40

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2,084

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Scholarly Papers (40)

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1.

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

(2021) 19(1) eJournal of Tax Research (Forthcoming), SMU Centre for AI & Data Governance Research Paper No. 2019/01
Number of pages: 33 Posted: 02 Feb 2019 Last Revised: 16 Feb 2021
Vincent Ooi and Glendon Goh
Singapore Management University - School of Law and University of Oxford, Students
Downloads 406 (87,071)
Citation 1

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Tax Law, Taxation, Automation Taxation, Robot Tax, Regulation, Tax and Regulation, Labour Law

2.

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 226 (162,411)

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Contract Law, Unconscionability, Equity

3.

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

(2022) Journal of Business Law (Forthcoming), SMU Centre for AI & Data Governance Research Paper No. 2019/02
Number of pages: 22 Posted: 08 Feb 2019 Last Revised: 16 Feb 2021
Vincent Ooi
Singapore Management University - School of Law
Downloads 199 (183,018)

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Contract Law, Law and Technology

4.

Tax Law and the Digital Economy in Singapore

SMU Centre for AI & Data Governance Research Paper No. 2021/02
Number of pages: 23 Posted: 29 Jan 2021
Vincent Ooi
Singapore Management University - School of Law
Downloads 151 (232,292)

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Taxation Law, Digital Taxation, Singapore

5.

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 132 (258,692)

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

6.

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
Downloads 126 (267,819)

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Contract Law, Artificial Intelligence, Cryptocurrencies, Fintech

7.

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

(2021) 42(4) Company Lawyer (Forthcoming)
Number of pages: 14 Posted: 27 Jul 2020 Last Revised: 16 Feb 2021
Vincent Ooi
Singapore Management University - School of Law
Downloads 121 (277,680)

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Company Law, Funds, Funds Structuring, Variable Capital Company

8.

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 (CityUHK) - Centre for Chinese & Comparative Law
Downloads 114 (287,999)

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

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
Downloads 83 (353,917)

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Contract Law, Artificial Intelligence, Cryptocurrencies, Fintech

10.

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 75 (375,531)

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Tax, Tax Law, Revenue Law

11.

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 71 (387,000)

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Tax Law, Jurisprudence, Justice and Taxation, Redistributive Taxation

12.

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 61 (418,753)

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Tort Law; Professional Negligence

13.

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 53 (447,373)

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Tax Law

14.

The Tax Treatment of Haircuts in Financial Reorganizations

(2020) 26 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: 24 Feb 2021
Aurelio Gurrea-Martínez and Vincent Ooi
Singapore Management University - School of Law and Singapore Management University - School of Law
Downloads 38 (510,597)

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Insolvency, Restructuring, Debt Forgiveness, Corporate Reorganisation, Taxation

15.

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 37 (515,326)

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Tax Law, Taxation, Revenue Law, Stamp Duties

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 36 (520,110)

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Stamp Duties, Tax Law, Revenue Law, Taxation

17.

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 26 (575,241)

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Tax Law, Jurisprudence, Taxation

18.

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 25 (581,570)

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Tax Law; Taxation; Tax Avoidance

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 24 (588,015)

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Tax Law, Property Tax, Statutory Fictions, Taxation

20.

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 21 (607,866)

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Family Law, Disabilities Law, Best Interest Test

21.

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 15 (649,277)

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Mortgages, Sale and Rent Back Transactions

22.

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 15 (649,277)

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Tax Law, Stamp Duty Land Tax, Anti-Avoidance

23.

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 11 (678,758)

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

24.

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
Downloads 10 (686,238)

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Contract Law, Artificial Intelligence, Cryptocurrencies, Fintech

25.

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 5 (724,392)

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Tax Law

26.

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
Downloads 3 (740,690)

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Contract Law, Artificial Intelligence, Cryptocurrencies, Fintech

27.

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

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Taxation Law, Digital Taxation, Singapore

28.

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

29.

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

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Tax Law, Taxation, COVID-19, Coronavirus

30.

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

31.

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

32.

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

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Tax Law, Taxation

33.

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

34.

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

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Tax Law

35.

GST Contract Review

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

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Tax Law

36.

Transfer of a Going Concern

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

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Tax Law

37.

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

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

38.

Business Trusts Act (Cap 31A)

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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

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Business Trusts, Company Law

39.

Partnerships

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

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40.

Business Vehicles

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

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Other Papers (7)

Total Downloads: 12
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1.

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 4

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Tax Law, Taxation, Robot Tax

2.

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 3

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Tax Law, Taxation, Robot Tax, COVID-19

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 1

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Tax Law, Taxation, Tax Avoidance

4.

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 1

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

5.

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 1

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Contract Law, Law and Technology

6.

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 1

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Lasting Power of Attorney, LPA

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 1

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