Board of Directors

The Tax Academy Board of Directors is drawn from across the industry to provide strategic direction and guidance.

Chairman

Mr Tham Sai Choy
Chartered Accountant

Mr Tham is a chartered accountant by profession. He is a board member of DBS Group Holdings, Keppel, Mount Alvernia Hospital and Nanyang Polytechnic, and is chairman of EM Services. He was for many years in public practice at KPMG, where he was its managing partner and then its Asia Pacific regional chairman when he retired.

Mr Tham is a Fellow of the Institute of Singapore Chartered Accountants, the Institute of Chartered Accountants in England and Wales, and the Singapore Institute of Directors.

Members

Mr Dennis Lui
Chief Executive Officer, Tax Academy of Singapore
Deputy Commissioner (Indirect Taxes, Law & Investigation Group), Inland Revenue Authority of Singapore

Dennis oversees the Property Tax, Goods and Services Tax, Law as well as Investigation & Forensics Divisions in IRAS.

Dennis served as Chief Executive of VITAL Shared Services - the Central Agency for Corporate Shared Services under Ministry of Finance. Dennis was also Senior Director (Finance & Admin) in the Ministry of Home Affairs. Prior, Dennis‘s key appointments in IRAS included stints with the Taxpayer Services and Enforcement Divisions in IRAS as Assistant Commissioner.

Dennis is an elected councillor of CPA Australia Singapore Divisional Council and chairs the CPA Australia Public Sector Committee.

Mr Daniel Ho
Executive Director & Tax Partner
Deloitte Tax Solutions Pte Ltd

Daniel leads Deloitte Singapore’s Tax & Legal practice and is also Deloitte Southeast Asia’s Mergers & Acquisitions Tax Leader. He has more than 24 years of experience serving local and multinational companies in industries such as real estate, fund management, construction, technology, manufacturing, consumer products and shipping/energy & resources.

Daniel has extensive experience in Singapore and international tax consultancy and planning in the area of mergers and acquisitions, corporate restructuring, cross-border payments, supply-chain planning and permanent establishment issues. He has been involved in numerous tax structuring and due diligence assignments for corporates and PE funds. He has assisted clients in different industries such as manufacturing, shipping, trading and fund management in the application for relevant Singapore tax incentives.

Daniel graduated from Nanyang Technological University with a Bachelor of Accountancy (Hons) and has completed the CFA program. He is a non-practising member of the Institute of Chartered Accountants, Singapore and Accredited Tax Advisor (Income Tax) – Singapore Institute of Accredited Tax Professionals (SIATP).

Daniel is a member of the Singapore Chartered Accountant (CA) Qualification's Learning and Assessment Committee, Tax Academy's Curriculum and Examination Development (CED) Committee and Singapore Shipping Association’s Tax Sub-Committee

Mr Chester Wee
Partner and EY Asean International Tax and Transaction Services Leader
Ernst & Young Solutions LLP

Chester leads EY Asean’s International Tax and Transaction Services practice. He has more than 25 years of experience in advising on cross-border tax issues, helping businesses to manage tax controversy as well as handling tax compliance and reporting — in both inbound and outbound investments.

Chester has deep knowledge in reviewing holding structures and operating models, identifying and managing tax residence issues, withholding tax exposure and permanent establishment risks, advising on intellectual property strategies and migration, and tax-efﬁcient repatriation of proﬁts and cross-border ﬁnancing. He has been recognised for his focus and practical experience on BEPS 2.0 Pillar 2.

Chester earned his Bachelor of Accountancy (First Class Honours) from Nanyang Technological University and Master of Laws in Cross-border Business and Finance Law in Asia from Singapore Management University. He is a member of the Institute of Singapore Chartered Accountants and an Accredited Tax Advisor (Income Tax) – Singapore Institute of Accredited Tax Professionals (SIATP).

Mr Ajay Sanganeria
Partner, Head of Tax
KPMG Singapore

Ajay leads the tax practice for KPMG Singapore and has more than 24 years of post-qualification experience in the areas of tax consulting and compliance. He specialises in corporate and international tax and has advised numerous clients on inbound/outbound investments, pre and post IPO structuring, supply chain hub model restructuring, cross border service fee/royalty payments, procurement model and intellectual property structuring. Ajay has contributed many articles in academic journals, leading business publications and newspapers. He is also a regular speaker on tax issues including in collaboration with industry associations and Government agencies.

Mr Lennon Lee
Partner
Singapore Tax Leader
PwC Singapore

Lennon is the financial services tax leader with PwC Singapore. He has over 20 years of experience in practising Singapore and international tax. He is active in advising financial institutions, multinational corporations and government-linked entities on cross-border tax implications and disputes, regional corporate restructuring and tax related financial regulatory projects as well as advisory relating to mergers and acquisitions, Singapore outbound and inbound investments, asset securitisation, cash and treasury products, REITs, asset wealth and fund management. In addition, he also manages the China tax practice in Singapore and advises various institutions and corporates on both China inbound and outbound investments.

Lennon is a member of the Institute of Singapore Chartered Accountants and a member of the Singapore Institute of Accredited Tax Professionals (Accredited Tax Advisor). He is also a member of the CPA Australia.

Associate Professor Darren Koh
Vice Dean and Head, Taxation Programme
School of Law, Singapore University of Social Sciences

Darren Koh was called to the Bar in England & Wales. He is also a Chartered Accountant (England and Wales) and a Chartered Tax Adviser (United Kingdom). He embarked on a tax career in public practice with PricewaterhouseCoopers in London and KPMG in Hong Kong, and later joined industry with Procter & Gamble. He has also spent 2 years in International Law with the United Nations Compensation Commission, advising Commissioners on the verification and valuation of war reparation claims filed against Iraq after the first Gulf War. He returned to Procter & Gamble after his stint at the UN, and finally left Procter & Gamble as Associate Director for the ASEAN/Australasia/India region to pursue a career in academia. His career has taken him around the world from London to Hong Kong, to Kobe, to Geneva, to Singapore, to Cincinnati, Ohio and back again to Singapore.

He joined the Singapore University of Social Sciences (then SIM University) as Head of Area – Taxation and Business Law in the School of Business and is now the Vice-Dean of the School of Law as well as the Head of Programme – Master of Taxation.

Darren has a keen interest in international taxation and also interest in education and training and is always looking for ways to help people to understand that tax is not boring. He is a member of Institute of Singapore Chartered Accountants and the Singapore Chartered Tax Professionals.

Ms Ong Ken Loon
Head, Tax & Private Client Services
Drew & Napier LLC

Ken Loon advises on tax aspects of corporate transactions, such as income tax, GST, stamp duty, and property tax.

She assists clients with negotiations with the Inland Revenue Authority of Singapore (IRAS) and represents clients before the tax tribunals and Singapore courts. She has worked on a number of tax litigation cases that have led to landmark case law.

Her clients come from across business sectors. She advises local and multinational corporate groups, financial institutions, and investment funds on a broad range of transactions, including mergers and acquisitions, corporate structures and restructurings.

In addition, Ken Loon works with private clients to provide solutions to complex tax, succession and private wealth management issues.

Before joining Drew & Napier in 2008, she was a Principal Legal Officer in the Law Division of the IRAS.

She is recommended as one of Singapore’s leading tax lawyers by various leading international legal publications.

Mr Song Yeow Chung

Chief Financial Officer

Old Chang Kee Ltd.

Mr Song Yeow Chung is responsible for Old Chang Kee Ltd’s full spectrum of financial functions, including financial and management accounting, budgeting and forecasting, as well as internal controls and compliance with corporate, legal, tax, and accounting requirements. He has more than 20 years of experience in financial auditing and accounting, which includes working in a Big 4 firm, US-listed multi-national corporation, and Singapore-based Small and Medium Enterprise.

Yeow Chung is a Fellow Chartered Accountant of Singapore with the Institute of Singapore Chartered Accountants (“ISCA”). The fellow designation is awarded to existing chartered accountants (Singapore) in leadership positions. As part of his volunteering commitments, Yeow Chung currently serves as a Council member of ISCA, a member of its CFO committee, and Co-Head of ISCA Taskforce on “Artificial Intelligence for Accountancy Industry”. He graduated with a Bachelor of Accountancy (Honours) from Nanyang Technological University.

Professor Sum Yee Loong
Professor of Accounting (Practice)
Singapore Management University

Professor Sum has specialised in taxation for over 30 years and he was tax partner in Deloitte Singapore from 1987 to 2011. He has substantial experience providing advisory tax services to multi-national companies, local corporate clients and financial institutions. His specialties include corporate structuring, restructuring for IPO, acquisitions and mergers, cross-border transactions, structured finance and international tax planning.

Professor Sum had been nominated on several occasions as one of the top 10 leading Tax Advisers in Singapore by International Tax Review and was also featured as one of the World’s Leading Tax Advisers in the Legal Media Group 2011 Guide to the World’s Leading Tax Advisers. He served on the Board of the Tax Academy of Singapore from August 2006 to August 2011 and was also previously a Senior Consultant with IRAS. He was a Council Member of the National Arts Council and a Board Member of IRAS from 2016-2022.