Research Affiliates

Mr Chan Wenjie
Deloitte / Singapore Management University
Wenjie is an international and business tax partner at Deloitte Singapore. He regularly advises clients on cross border tax issues (e.g. BEPS Pillar Two, MLI, treaties), M&A transactions, restructuring and tax audits.
He holds a Masters of Law (International Tax) from King’s College London and has double degrees in business and accountancy from SMU. He is a Singapore Chartered Accountant and also holds the International tax designation of ‘Advanced Diploma of International Tax’ (ADIT) from the UK Chartered Institution of Taxation (CIOT).
He has completed the ATP (Level III) under the Singapore Tax Academy and was awarded with 2 book prizes in Taxation of Corporations (Law and Practice) and International Tax Planning. He is also an Accredited Tax Advisor (Income Tax) with the Singapore Chartered Tax Professionals (SCTP).
Currently, he is also an adjunct lecturer for both the basic and advanced tax planning modules at SMU, where he has won multiple teaching excellence awards. Up to January 2025, he was both the chief examiner and lead marker of the Professional Programme Tax Paper under the Singapore CA accreditation process. He is also a member of SCTP’s Examinations & Curriculum Committee and an eternal examiner to the CIOT.

Mr Richard Goh
Inland Revenue Authority of Singapore
Richard Goh is a Group Tax Specialist at the Inland Revenue Authority of Singapore, with over 15 years of experience in tax policy, compliance, and advisory. As a Chartered Valuer and Appraiser and a Certified Master Tax Specialist in Intellectual Property (IP), Richard brings a unique blend of expertise in tax, IP, and valuation—particularly in advising on complex transfer pricing and valuation issues involving acquisitions and transfers of IP and other intangibles across various sectors.
He also serves as a Curriculum Development Specialist at the Tax Academy of Singapore, where he designs and delivers specialized programs to build deep capabilities among tax professionals. A passionate educator and thought leader, Richard frequently speaks at seminars and workshops, advocating for stronger collaboration between the tax, IP, and valuation communities. He has published works on the valuation and transfer pricing of intangibles and is a member of the Standards and Technical Working Group under the Institute of Valuers and Appraisers Singapore, contributing to the development of valuation standards and best practices.

Mr Phua Kuan Hua
Deloitte / Singapore Management University
Kuan Hua is a Senior Manager at Deloitte Singapore’s Tax & Legal team, where he excels in advising on M&A and international tax issues. He plays a pivotal role in guiding multinational enterprises through the complexities of Pillar Two and securing tax incentives that boost client competitiveness. Prior to this, he honed his expertise over three years with Deloitte London’s Real Estate Tax Group—Europe’s largest—specialising in real estate transactions across Europe and serving as the Group’s Pillar Two technical champion.
Academically, Kuan Hua is exceptional. He topped his cohort at the University of Oxford’s MSc in Taxation program, clinching multiple best paper awards. He also graduated summa cum laude from SMU with a perfect GPA in the Bachelor of Accountancy and Bachelor of Business Management, receiving multiple graduating awards including the prestigious SMU CIRCLE Award. His career with Deloitte began in 2016 after victories in the National Tax Competition (2015) and Deloitte SEA Tax Case Challenge (2016).

Ms Cindy Wong
Inland Revenue Authority of Singapore
Cindy Wong has over 20 years of experience in the area of income taxation. Since joining IRAS in 2001, she has handled various tax work on individual and corporate income tax matters, including conducting technical reviews on income tax rules, formulating income tax policies and advising the Ministry of Finance on the impact of international tax changes on the Singapore tax system. She has also represented Singapore at international meetings at the Organisation for Economic Cooperation and Development (OECD) on income tax matters.
She is a trainer for the CPA Australia programme and the Advanced Tax Programme for the Tax Academy. She has contributed to internal and external publications, and is a co-author of the Singapore Master Guide to BEPS 2.0 – Multinational Enterprise (Minimum Tax).
Cindy has a Bachelor of Accountancy (Honours) from the Nanyang Technological University of Singapore and a Master of Science in Law and Accounting (Distinction) from the London School of Economics and Political Sciences. She is an Accredited Tax Advisor with the Singapore Chartered Tax Professionals.