Publications

Tax Challenges in Debt Financing involving Digital TokensMain Paper

Mr Vincent Ooi, Lecturer, Yong Pung How School of Law, Singapore Management University

Countering Treaty Abuse Using Singapore’s General Anti-Abuse Rule and the Principal Purpose Test Main Paper

Mr Tay Ang Sim, Group Tax Specialist, Inland Revenue Authority of Singapore

Is Accounting Profits still an appropriate basis for Income Taxation? Main Paper

Ms Cindy Wong, Tax Director, Inland Revenue Authority of Singapore