Educational Qualifications

  • 2021                    
    Advanced Professional Certificate in International Taxation, IBFD
  • 2015                    
    Master of Taxation, SIM University
  • 2013                    
    Advanced Tax Programme (Income Tax), Tax Academy of Singapore
  • 2000                    
    Bachelor of Accountancy, Nanyang Technological University

Academic and Professional Experience

  • 2011 - 2015          
    Senior Lecturer / Subject Head, Tax Kaplan Learning Institute Pte Ltd
  • 2010 - 2011          
    Tax Manager, KPMG Tax Services Pte Ltd
  • 2009                    
    Tax Manager, RSM Chio Lim
  • 2004 - 2009          
    Lecturer, Tax Singapore Polytechnic
  • 2000 - 2004          
    Senior Tax Auditor, Inland Revenue Authority of Singapore

Selected Publications

Book

  • Introduction to International Taxation, Wolters Kluwer, with Darren Koh.

Research Paper

  • Necessity of Dependent Agent Permanent Establishment, SMU-TA CET (now under the Tax Academy of Singapore) (2019), with Sing Yuan Yong

 

Journals

  • Funding and Tax Concessions for Singapore Fintech startups, Institute of Singapore Chartered Accountants (ISCA) Journal (March 2017).
  • Tax Treatment of Leases by Lessees Post-FRS 116, Institute of Singapore Chartered Accountants (ISCA) Journal (April 2019), with Wei Chern Koh.
  • Tax Treatment of Subleases Post-FRS 116, Institute of Singapore Chartered Accountants (ISCA) Journal (September 2019), with Wei Chern Koh.
  • Enhanced Carry-back Relief and Current Carry-back Relief, Institute of Singapore Chartered Accountants (ISCA) Journal (August 2020).
  • Application of the Principal Purpose Test, Institute of Singapore Chartered Accountants (ISCA) Journal (October 2021).

More Information