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VINCENT OOI KHAY HOE
Associate, Tax

Tel: +(65) 6622 3823

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Professional Qualifications
BA (Oxford) (Double First)
Advocate and Solicitor (Singapore)

Profile
Vincent is an Associate in the Tax Practice of Tan Peng Chin LLC, while simultaneously holding a position as a Lecturer of Law at the Singapore Management University School of Law, where he teaches Contract Law and Tax Law. He is an author of several leading texts and peer-reviewed journal articles, and a Regional Contributor (Tax) for the World Bankís Doing Business Report. Vincent graduated from Trinity College, University of Oxford with double first class honours, where he was the top law student in Trinity College, Mowat Scholar and Editor-in-Chief of the Oxford University Undergraduate Law Journal.

Experience
Vincentís practice spans the full range of contentious and advisory tax matters, covering Income Tax (Personal and Corporate), Goods and Services Tax, Stamp Duties, International Tax, International Tax Arbitration, Property Tax, Estate Duties, Tax Offences and Gaming Taxes. He has experience representing clients in negotiations with IRAS and has appeared before the Valuation Review Board and Income Tax Board of Review.

Vincent has previously held research positions at the EW Barker Centre for Law & Business, National University of Singapore and the Centre for Cross-Border Commercial Law in Asia, Singapore Management University.

Cases
HSBC Trustee (Singapore) Ltd v Chief Assessor and Comptroller of Property Tax [2018] SGVRB 2 (as Trainee)

Publications

Book Chapters

  1. “Goods and Services Tax”, in Halsbury’s Laws of Singapore (Vol 16: Revenue and Taxation- Other Taxes), (2018) (LexisNexis) (With Liu Hern Kuan)
  2. “Business Trusts Act (Cap 31A)”, in Woon’s Corporations Law, Walter Woon (ed) (2018) (LexisNexis)

    Journal Articles
  3. “Decisional and Operational Negligence” (2018) 34(4) Journal of Professional Negligence (Forthcoming)
  4. “Stamp Duty Issues in Singapore Corporate Practice” (2018) 30 Singapore Academy of Law Journal (Published on e-First)
  5. “The New Additional Conveyance Duties Regime in the Stamp Duties Act” (2018) 30 Singapore Academy of Law Journal 119-148
  6. “Redistributive Taxation in the Modern World” (2016) 34 Singapore Law Review 173-218
  7. “Considering the Best Interests Test in the Context of Disabilities” (2016) 5 Oxford University Undergraduate Law Journal 67-79 (With Loh Jia Wei)
  8. “Dividing the Single Indivisible Transaction: Balancing the Interests of Mortgagees and Innocent Occupants” (2015) 4 Oxford University Undergraduate Law Journal 37-52
  9. “Broad, Inflexible and Redundant?: Fixing The Anti-Avoidance Rule in Section 75A Finance Act 2003” (2015) 4 Oxford University Undergraduate Law Journal 96-11

    Working Papers
  10. “Goods and Services Taxation in the Digital Economy” (2018) (With Liu Hern Kuan)
  11. “Licence to Lock: The Overextension of Technological Protection Measures” (2018)
  12. “Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy” (2018) (With Glendon Goh)
  13. “Taxing All Other Income in Singapore and Malaysia” (2018)
  14.  “A Relationship of Reciprocal Influence: Singapore Company Law and the Economy”, (2018) NUS Working Paper 2018/001; NUS-EW Barker Centre for Law & Business Working Paper 18/01 (With Professor Tan Cheng Han)

    Others
  15. “Stamp Duty Relief and Anti-Avoidance Provision”, Lexis Practical Guidance- Singapore Tax, (2018)
  16. “GST Transfers of a Going Concern”, Lexis Practical Guidance- Singapore Tax, (2018)
  17. “GST Contract Review”, Lexis Practical Guidance- Singapore Tax, (2018)
  18. “Singapore Income Taxation”, Laws of Singapore, Singaporelaw.sg, (2018) (With Irving Aw and Joanna Yap)
  19. “Business Vehicles”, Lexis Practical Guidance- Singapore Tax, (2017)
  20. “Partnerships”, Lexis Practical Guidance- Singapore Tax, (2017)
  21. “Preface” (2016) 5 Oxford University Undergraduate Law Journal 4-5 (With Denise Lim)

Conference Papers, Presentations and Panel Discussions

  1. “Digital Economy Taxation”, (SMU Law Academy, School of Law, Singapore Management University, 18 and 25 January 2019) (With Sam Sim and Liu Hern Kuan) (Forthcoming)
  2. “Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy”, (Australasian Tax Teachers Association Annual Conference 2019, Curtin University, Perth, Western Australia, 16-18 January 2019) (Forthcoming)
  3. “ABSD and the ACD Issues in Real Estate Transactions”, (Rockwills Professional Series Estate Planning Forum 2018, Carlton Hotel Ballroom, 3-4 October 2018) (With Liu Hern Kuan)
  4. “Stamp Duties in Singapore: Scope and Application of the Stamp Duties Act”, (Tan Peng Chin LLC, 2 February 2018) (With Liu Hern Kuan)
  5. “The Additional Conveyance Duties Regime: Avoidance and Anti-Avoidance of Stamp Duties”, (School of Law, Singapore Management University, 2 November 2017)