Liu Hern Kuan

Inland Revenue Authority of Singapore

Principal Legal Officer

55 Newton Road

Revenue House

Singapore, 307987

Singapore

http://www.iras.gov.sg

SCHOLARLY PAPERS

16

DOWNLOADS

588

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (16)

1.

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 227 (251,649)

Abstract:

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

2.

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 96 (506,350)

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

3.

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 59 (666,587)

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Tax Law; Taxation; Tax Avoidance

4.

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 53 (706,682)

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

5.

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 46 (744,916)

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Stamp duties, tax law, Singapore taxation

6.

Determining Sources of Income - A New Guiding Principle?

Singapore Journal of Legal Studies, pp. 517-529, 1991
Number of pages: 13 Posted: 20 Feb 2007
Liu Hern Kuan
Inland Revenue Authority of Singapore
Downloads 25 (912,489)
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7.

Nervous Shock - Extending the Boundaries

Singapore Journal of Legal Studies, pp. 171-182, 1994
Number of pages: 12 Posted: 09 Jan 2007
Liu Hern Kuan
Inland Revenue Authority of Singapore
Downloads 25 (912,489)
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8.

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 22 (941,572)

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Tax Law

9.

Income Tax - Source Principle Refined?

Singapore Journal of Legal Studies, pp. 566-578, 1992
Number of pages: 13 Posted: 26 Feb 2007
Liu Hern Kuan
Inland Revenue Authority of Singapore
Downloads 21 (951,486)
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10.

Foreign Sourced Income - The Received Basis of Income Taxation

Singapore Journal of Legal Studies, pp. 57-79, 1993
Number of pages: 23 Posted: 26 Feb 2007
Liu Hern Kuan
Inland Revenue Authority of Singapore
Downloads 14 (1,024,551)
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11.

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

12.

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

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

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Tax law, income tax, deductibility of interest expenses, tax avoidance, Singapore

14.

Income Taxation of Isolated Property Transactions in Singapore

Posted: 23 Feb 2005
Liu Hern Kuan
Inland Revenue Authority of Singapore

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Revenue law, tax law, income taxation of immovable property or real estate transactions, Singapore

15.

Taxation of Employment Benefits

Posted: 03 Feb 2005
Liu Hern Kuan
Inland Revenue Authority of Singapore

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Tax law, taxation of employment benefits, employment law, labor law, Singapore

16.

Recognition of Income - the Choice between the Earnings or Cash Basis

Posted: 17 Jan 2005
Liu Hern Kuan
Inland Revenue Authority of Singapore

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Tax law, computation of income tax, cash basis, earnings basis, Singapore

Other Papers (2)

Total Downloads: 57
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 - Yong Pung How School of Law
Downloads 38

Abstract:

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

2.

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 19

Abstract:

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Tax Law, Taxation, Tax Avoidance