Vincent Ooi

Singapore Management University - Yong Pung How 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 - Yong Pung How School of Law

  • Singapore Management University - Centre for AI & Data Governance

SCHOLARLY PAPERS

72

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Scholarly Papers (72)

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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: 33 Posted: 02 Feb 2019 Last Revised: 24 May 2023
Vincent Ooi and Glendon Goh
Singapore Management University - Yong Pung How School of Law and University of Oxford, Students
Downloads 645 (69,613)

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

2.

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 - Yong Pung How School of Law
Downloads 484 (99,214)

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Contract Law, Law and Technology

3.

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 May 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law
Downloads 478 (100,750)

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Taxation Law, Digital Taxation, Singapore

4.

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: 22 May 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law
Downloads 457 (106,220)

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

5.

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 - Yong Pung How School of Law and Singapore Management University
Downloads 331 (152,797)

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Contract Law, Unconscionability, Equity

6.

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 - Yong Pung How School of Law
Downloads 317 (160,054)

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Company Law, Funds, Funds Structuring, Variable Capital Company

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 - Yong Pung How School of Law
Downloads 204 (247,589)

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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 - Yong Pung How School of Law and Singapore Management University - Yong Pung How School of Law
Downloads 176 (282,537)

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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 - Yong Pung How School of Law and Singapore Management University - Yong Pung How School of Law
Downloads 166 (296,987)

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Contract Law, Artificial Intelligence, Cryptocurrencies, Fintech

10.

Virtual Worlds, Real Money: Tax Issues in the Metaverse

The Business Times, 23 January 2023
Number of pages: 3 Posted: 30 Mar 2023 Last Revised: 23 May 2023
Vincent Ooi and Daryl Loy
Singapore Management University - Yong Pung How School of Law and Singapore Management University - Yong Pung How School of Law
Downloads 165 (298,534)

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taxation, taxation law, tax law, metaverse

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 - Yong Pung How School of Law
Downloads 164 (300,078)

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Tax Law

12.

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 - Yong Pung How 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 160 (306,373)

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

13.

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 - Yong Pung How School of Law, International Monetary Fund (IMF) and Withers KhattarWong
Downloads 149 (325,196)

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Tax, Tax Law, Revenue Law

14.

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 - Yong Pung How School of Law and Singapore Management University - Yong Pung How School of Law
Downloads 118 (388,744)

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Insolvency, Restructuring, Debt Forgiveness, Corporate Reorganisation, Taxation

15.

Blockchain Land Transfers: Technology, Promises, and Perils

(2022) 45 (105672) Computer Law & Security Review 1-13, SMU Centre for AI & Data Governance Research Paper 04/2022, Singapore Management University School of Law Research Paper
Number of pages: 24 Posted: 11 May 2022 Last Revised: 24 Aug 2022
Vincent Ooi, Kian Peng Soh and Jerrold Soh
Singapore Management University - Yong Pung How School of Law, Singapore Management University - Yong Pung How School of Law and Singapore Management University - Yong Pung How School of Law
Downloads 114 (398,576)
Citation 3

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Blockchain, Land Registration, e-Conveyancing

16.

Tax Challenges in Debt Financing Involving Digital Tokens

(2022) 17(4) Capital Markets Law Journal 564-582, Singapore Management University School of Law Research Paper
Number of pages: 19 Posted: 19 Sep 2022 Last Revised: 24 Jun 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law
Downloads 105 (422,749)

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Digital Tokens, Crypto, Taxation, Capital Markets, Singapore Taxation

17.

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 - Yong Pung How School of Law
Downloads 104 (425,648)

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Stamp Duties, Tax Law, Revenue Law, Taxation

18.

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 - Yong Pung How School of Law
Downloads 89 (471,620)

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Tort Law; Professional Negligence

19.

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 - Yong Pung How School of Law
Downloads 88 (474,999)

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Tax Law, Jurisprudence, Justice and Taxation, Redistributive Taxation

20.

Report on the Challenges which Digital Assets Pose for Tax Systems with a Special Focus on Developing Countries

(13 March 2023) (International Tax and Development Cooperation Branch, Financing for Sustainable Development Office, United Nations Department of Economic and Social Affairs)
Number of pages: 78 Posted: 30 Mar 2023 Last Revised: 23 May 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law
Downloads 84 (488,810)

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

21.

Making Money From Cryptocurrency- The Taxman May Call On You

The Straits Times, 20 November 2021
Number of pages: 2 Posted: 15 Mar 2022 Last Revised: 23 May 2023
Liu Hern Kuan and Vincent Ooi
Inland Revenue Authority of Singapore and Singapore Management University - Yong Pung How School of Law
Downloads 76 (518,295)

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

22.

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 - Yong Pung How School of Law
Downloads 76 (518,295)

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Tax Law, Jurisprudence, Taxation

23.

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 - Yong Pung How School of Law
Downloads 76 (518,295)

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Tax Law, Taxation, Revenue Law, Stamp Duties

24.

The Case for Stronger Scrutiny of the Deductibility of Crypto Losses

(2023) Journal of Tax Administration 1-16 (Forthcoming)
Number of pages: 16 Posted: 25 May 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law
Downloads 61 (587,188)

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

25.

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 - Yong Pung How School of Law
Downloads 60 (587,188)

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Tax Law, Property Tax, Statutory Fictions, Taxation

26.

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 - Yong Pung How School of Law and Singapore Management University - Yong Pung How School of Law
Downloads 51 (633,388)

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Contract Law, Artificial Intelligence, Cryptocurrencies, Fintech

27.

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 - Yong Pung How School of Law
Downloads 50 (638,794)

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Technological Protection Measures; Comparative Law; international Treaties

28.

New Assets, (Largely) Same Old Rules: The Taxation of Digital Tokens

Oxford Business Law Blog, 13 May 2022, Singapore Management University School of Law Research Paper
Number of pages: 2 Posted: 05 Aug 2022 Last Revised: 23 May 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law
Downloads 47 (655,863)

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

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 - Yong Pung How School of Law and Singapore Management University - Yong Pung How School of Law
Downloads 43 (679,754)

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Insolvency, Restructuring, Debt Forgiveness, Corporate Reorganisation, Taxation

30.

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 - Yong Pung How School of Law
Downloads 43 (679,754)

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Tax Law; Taxation; Tax Avoidance

31.

Made Crypto Losses? Don't Assume the Taxman Will Subsidise You

The Straits Times, 4 June 2022, Singapore Management University School of Law Research Paper
Number of pages: 6 Posted: 05 Aug 2022 Last Revised: 23 May 2023
Liu Hern Kuan and Vincent Ooi
Inland Revenue Authority of Singapore and Singapore Management University - Yong Pung How School of Law
Downloads 40 (698,865)

Abstract:

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

32.

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 - Yong Pung How School of Law
Downloads 37 (719,033)

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

33.

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 - Yong Pung How School of Law
Downloads 35 (740,002)

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Stamp duties, tax law, Singapore taxation

34.

Tax Events in the Life Cycle of Digital Tokens

Austaxpolicy, 8 March 2023
Number of pages: 3 Posted: 30 Mar 2023 Last Revised: 22 May 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law
Downloads 33 (747,283)

Abstract:

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

35.

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 - Yong Pung How School of Law and University of Oxford, Students
Downloads 33 (747,283)

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Family Law, Disabilities Law, Best Interest Test

36.

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 - Yong Pung How School of Law
Downloads 30 (770,133)

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Mortgages, Sale and Rent Back Transactions

37.

Making Singapore a Regional Centre for Philanthropy

The Straits Times, 7 October 2022, Singapore Management University School of Law Research Paper
Number of pages: 6 Posted: 09 Nov 2022
Kim Kit Ow and Vincent Ooi
Legal Ink and Singapore Management University - Yong Pung How School of Law
Downloads 25 (810,109)

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Philanthropy, Tax Law, Charities Law, Asian Law, Donor-Advised Funds

38.

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 - Yong Pung How School of Law
Downloads 22 (836,039)

Abstract:

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Tax Law, Stamp Duty Land Tax, Anti-Avoidance

39.

An Automation Tax- Adopt With Caution

Austaxpolicy, 27 June 2022, Singapore Management University School of Law Research Paper
Number of pages: 3 Posted: 05 Aug 2022 Last Revised: 23 May 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law
Downloads 21 (844,925)

Abstract:

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

40.

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 - Yong Pung How School of Law and Singapore Management University - Yong Pung How School of Law
Downloads 20 (854,020)

Abstract:

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Contract Law, Artificial Intelligence, Cryptocurrencies, Fintech

41.

Buyer Beware: Avoiding Pitfalls When Buying Fine Art

The Business Times, 12 November 2022
Number of pages: 5 Posted: 30 Mar 2023
Gerard Ng and Vincent Ooi
Legal Ink and Singapore Management University - Yong Pung How School of Law
Downloads 17 (891,626)

Abstract:

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Art Law, Singapore Law

42.

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 - Yong Pung How School of Law
Downloads 16 (891,626)

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

43.

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 - Yong Pung How School of Law
Downloads 16 (891,626)

Abstract:

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Tax Law

44.

The Curious Case of the 0.1 per cent Service Charge

The Business Times, 26 November 2022
Number of pages: 3 Posted: 30 Mar 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law
Downloads 6 (985,767)

Abstract:

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

45.

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 - Yong Pung How School of Law
Downloads 2 (1,015,831)
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46.

Administrative Concessions and the Efficient Taxation of Digital Tokens in Singapore

(2023) 39(2) Banking & Finance Law Review 219-237
Posted: 30 Mar 2023 Last Revised: 03 Jun 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law

Abstract:

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digital tokens, cryptocurrencies, taxation law, revenue law, tax administration

47.

Formulating General Principles in a Difficult Area: Justice Phang and Revenue Law

“Formulating General Principles in a Difficult Area: Justice Phang and Revenue Law”, in Pursuing Justice and Justice Alone – The Heart and Humanity of Andrew Phang’s Jurisprudence, Goh Yihan (ed) (2022) (Academy Publishing) 423-447
Posted: 30 Mar 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law

Abstract:

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Tax Law, Taxation, Singapore Tax, Singapore Law

48.

Philanthropic Giving in Singapore: The Tax Landscape

(2023) 109(5) Tax Notes International 595-599
Posted: 30 Mar 2023
Vincent Ooi and Kim Kit Ow
Singapore Management University - Yong Pung How School of Law and Legal Ink

Abstract:

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Tax Law, Philanthropy Law, Charities Law, Taxation Law, Singapore Law

49.

Personal Service Companies and the Tax Avoidance Surcharge in Singapore

(2023) 44(2) The Company Lawyer 59-65, Singapore Management University School of Law Research Paper
Posted: 04 Jan 2023
Vincent Ooi and Ben Chester Cheong
Singapore Management University - Yong Pung How School of Law and Singapore University of Social Sciences

Abstract:

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Personal service companies, Singapore, Tax avoidance, Tax planning

50.

Holding Residential Property on Inter Vivos Trusts in Singapore: Transfers of Equity Interests

(2022) 28(10) Trusts & Trustees 949-959, Singapore Management University School of Law Research Paper
Posted: 06 Oct 2022 Last Revised: 21 Mar 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law

Abstract:

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Tax Law, Trusts Law, Taxation of Trusts, Singapore Law, Stamp Duties

51.

Holding Residential Property on Inter Vivos Trusts in Singapore: Transfers to Trustees

(2022) 28(10) Trusts & Trustees 938-948, Singapore Management University School of Law Research Paper
Posted: 06 Oct 2022 Last Revised: 21 Mar 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law

Abstract:

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Tax Law, Trusts Law, Taxation of Trusts, Singapore Law, Stamp Duties

52.

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 - Yong Pung How School of Law

Abstract:

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Trusts Law, Equity and Trusts, Singapore Law

53.

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 - Yong Pung How School of Law

Abstract:

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Wills, Succession Law

54.

The Taxation of Cryptocurrency Gains

(2021) 75(7) Bulletin for International Taxation 323-333
Posted: 02 Sep 2021 Last Revised: 22 May 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law

Abstract:

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

55.

Adapting Taxation for the Digital Economy in Singapore

(2021) 27(1) Asia-Pacific Tax Bulletin 1-10
Posted: 16 Feb 2021 Last Revised: 23 May 2023
Vincent Ooi
Singapore Management University - Yong Pung How School of Law

Abstract:

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Taxation Law, Digital Taxation, Singapore

56.

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 - Yong Pung How School of Law

Abstract:

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

57.

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 - Yong Pung How School of Law

Abstract:

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Tax Law, Taxation, COVID-19, Coronavirus

58.

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 - Yong Pung How School of Law

Abstract:

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Tax Law; Taxation; Tax Avoidance

59.

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 - Yong Pung How School of Law and Independent

Abstract:

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

60.

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 - Yong Pung How School of Law

Abstract:

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Tax Law, Taxation

61.

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 - Yong Pung How School of Law

Abstract:

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Tax Law, Taxation

62.

Stamp Duty Relief and Anti-Avoidance Provision

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

Abstract:

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Tax Law

63.

GST Contract Review

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

Abstract:

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Tax Law

64.

Transfer of a Going Concern

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

Abstract:

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Tax Law

65.

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 - Yong Pung How School of Law

Abstract:

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

66.

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 - Yong Pung How School of Law

Abstract:

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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 - Yong Pung How School of Law

Abstract:

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Business Trusts, Company Law

67.

Partnerships

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

Abstract:

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68.

Business Vehicles

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

Abstract:

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69.

“‘99-to-1’ Property Deals: Stamp Duty Avoidance or Honest Mistake

The Straits Times, 7 April 2023
Number of pages: 6
Vincent Ooi
Singapore Management University - Yong Pung How School of Law
Downloads 0

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Stamp duties, tax law, taxation, Singapore taxation

70.

Family Matters: A Legal Guide to Marriage, Children and Personal Protection (Foreword)

“Foreword”, in Family Matters: A Legal Guide to Marriage, Children and Personal Protection, Lim Fung Peen (Marshall Cavendish) (2023)
Number of pages: 1
Vincent Ooi
Singapore Management University - Yong Pung How School of Law
Downloads 0

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Family Law, Singapore Law

71.

Crypto Assets: What Issues Do They Pose for Transfer Pricing?

Vincent Ooi and Ilka Ritter, “Crypto Assets: What Issues do they Pose for Transfer Pricing?”, in Transfer Pricing Developments Around the World 2023, Michael Lang and Raffaele Petruzzi (eds) (Wolters Kluwer) (2023), 197-216
Vincent Ooi
Singapore Management University - Yong Pung How School of Law

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

72.

Trustees Turning Green: Risk Management and Structuring Solutions in the Context of ESG

Number of pages: 17
Vincent Ooi and Alvin See
Singapore Management University - Yong Pung How School of Law and Singapore Management University - Yong Pung How School of Law
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Trusts Law, Equity and Trusts, Trustees, ESG, Sustainability Law

Other Papers (7)

Total Downloads: 134
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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 - Yong Pung How School of Law
Downloads 35

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Tax Law, Taxation, Robot Tax

2.

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 - Yong Pung How School of Law
Downloads 26

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

3.

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 - Yong Pung How School of Law
Downloads 18

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Tax Law, Taxation, Robot Tax, COVID-19

4.

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 - Yong Pung How School of Law
Downloads 16

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Lasting Power of Attorney, LPA

5.

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 - Yong Pung How School of Law
Downloads 15

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Tax Law, Taxation, Tax Avoidance

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 - Yong Pung How School of Law
Downloads 15

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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 - Yong Pung How School of Law
Downloads 9

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