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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 has presented his work at various conferences in Singapore, Hong Kong, Australia, the United Kingdom, and Italy. 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
Vincent’s 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. He is presently Tax Research Lead at the Centre for AI and Data Governance, SMU.

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

Publications

    Articles
  1. “Singapore Company Law and the Economy: Reciprocal Influence over 50 Years”, (2019) 27(1) Asia Pacific Law Review 14-38 (With Tan Cheng Han)
  2. “Taxing All Other Income in Singapore and Malaysia” (2019) 19(2) Oxford University Commonwealth Law Journal
  3. “Proposed Reforms to Singapore’s Goods and Services Tax for the Digital Age” (2019) 93(5) Tax Notes International 521-530 (With Liu Hern Kuan)
  4. “Decisional and Operational Negligence” (2018) 34(4) Journal of Professional Negligence 171-189
  5. “Stamp Duty Issues in Singapore Corporate Practice” (2018) 30 Singapore Academy of Law Journal 949-977
  6. “The New Additional Conveyance Duties Regime in the Stamp Duties Act” (2018) 30 Singapore Academy of Law Journal 119-148
  7. “Redistributive Taxation in the Modern World” (2016) 34 Singapore Law Review 173-218
  8. “Considering the Best Interests Test in the Context of Disabilities” (2016) 5 Oxford University Undergraduate Law Journal 67-79 (With Loh Jia Wei)
  9. “Dividing the Single Indivisible Transaction: Balancing the Interests of Mortgagees and Innocent Occupants” (2015) 4 Oxford University Undergraduate Law Journal 37-52
  10. “Broad, Inflexible and Redundant?: Fixing The Anti-Avoidance Rule in Section 75A Finance Act 2003” (2015) 4 Oxford University Undergraduate Law Journal 96-111

    Case Notes
  11. “Cryptocurrencies and Code before the Courts” (2019) 30(3) King’s Law Journal 331-337 (With Soh Kian Peng)
  12. “A Reformulated Test for Unconscionability” (2019) 135(3) Law Quarterly Review 400-405 (With Walter Yong)

    Working Papers
  13. “Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy” (SMU Centre for AI & Data Governance Research Paper No. 2019/01) (With Glendon Goh)
  14. “Contracts Formed by Software: An Approach from the Law of Mistake” (SMU Centre for AI & Data Governance Research Paper No. 2019/02)

    Books
  15. Halsbury’s Laws of Singapore (Vol 16(2): Revenue and Taxation- Income Tax), (2020) (LexisNexis) (With Liu Hern Kuan) (Forthcoming)
  16. Halsbury’s Laws of Singapore (Vol 16: Revenue and Taxation- Other Taxes), (2018) (LexisNexis) (With Ong Ken Loon and Liu Hern Kuan)

    Book Chapters
  17. “Business Trusts Act (Cap 31A)”, in Woon’s Corporations Law, Walter Woon (ed) (2020) (LexisNexis) (Forthcoming)
  18. 14 chapters on Income Tax in Halsbury’s Laws of Singapore (Vol 16(2): Revenue and Taxation- Income Tax), (2020) (LexisNexis) (With Liu Hern Kuan) (Forthcoming)
    - (1. Introduction; 2. Taxation of Income; 3. Gains or Profits from any Trade or Business; 4. Business Entities; 5. Gains or Profits from Employment; 6. Other Types of Income; 7. Deductions Against Income; 8. Capital Allowances; 9. Reliefs; 10. Personal Reliefs; 11. Incentives: Financial Services; 12. Corporate Distributions; 13. Taxation of Non-Residents; and 14. Tax Compliance and Appeals)
  19. “Business Trusts Act (Cap 31A)”, in Woon’s Corporations Law, Walter Woon (ed) (2020) (LexisNexis) (Forthcoming)
  20. “Family Offices, Private Trust Companies and Trust Integrity Issues: Problems and Solutions”, in Asian Wealth and the Global Context, Richard Nolan, Tang Hang Wu and Yip Man (eds) (2020) (CUP) (With Chan Ee Lin) (Forthcoming)
  21. 22 chapters on Goods and Services Tax in Halsbury’s Laws of Singapore (Vol 16: Revenue and Taxation- Other Taxes), (2018) (LexisNexis) (With Liu Hern Kuan)
    - (1. Introduction and Overview; 2. Imposition and Extent of Goods and Services Tax; 3. Meaning of Business and Taxable Person; 4. Classification of Supplies; 5. ‘Out of Scope’ Supplies and Non-supplies; 6. Input Tax Recovery; 7. Refunds; 8. Time of Supply; 9. Value of Supply and Importation of Goods; 10. Zero-rating of Supplies; 11. Exempt Supply: Financial Services; 12. Exempt Supply: Residential Property; 13. Gst on Import of Goods and Services; 14. Special Regimes; 15. Registration and Deregistration; 16. Tax Invoices and Receipts; 17. Records, Returns and Payment; 18. Assessments and Penal Tax; 19. Advance Rulings; 20. Interaction with Income Tax and Other Taxes; 21. Objections and Appeals; and 22. Offences and Penalties)
  22. “Business Trusts Act (Cap 31A)”, in Woon’s Corporations Law, Walter Woon (ed) (2018) (LexisNexis)