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

12

DOWNLOADS

88

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (12)

1.

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
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2.

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
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3.

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
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4.

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 (557,556)
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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 5 (615,216)

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

6.

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

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Tax Law, Taxation

7.

Shining a Light on Tax Avoidance

The Business Times, 2018
Posted: 16 Aug 2019
Liu Hern Kuan and Vincent Ooi
Inland Revenue Authority of Singapore and Singapore Management University - School of Law

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Tax Law

8.

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

9.

Case Note: Tax Avoidance Gone Sour: Andermatt Investments Pte Ltd V Cit [[1995] 1 SLR [Singapore Law Reports] 66, Hc, [1995] 3 SLR 451, Ca]

Singapore Academy of Law Journal, Vol. 8, p. 259, 1996
Posted: 07 Apr 2005
Liu Hern Kuan
Inland Revenue Authority of Singapore

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

10.

Income Taxation of Isolated Property Transactions in Singapore

Singapore Academy of Law Journal. Vol. 6, p. 96, 1994
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

11.

Taxation of Employment Benefits

Singapore Academy of Law Journal, Vol. 5, p. 219, 1993
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

12.

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

Singapore Academy of Law Journal, Vol. 4, p. 249, 1992
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