Research Team

Ms Chua Jia Ying

Singapore Management University 

Jia Ying is a Senior Research Associate at the Singapore Tax Academy Research Initiative (STARI). In this role, she works with the Head of STARI, Assistant Professor Vincent Ooi, to conduct international tax research, build domestic tax research capacity in Singapore and develop strong academic networks.

Jia Ying was formerly a Tax Director with the Inland Revenue Authority of Singapore (IRAS), where she led both the tax treaty unit and the international relations team within IRAS’ International Tax and Relations Division. She was also a Singapore competent authority for non-transfer pricing Mutual Agreement Procedure (MAP) cases. Jia Ying has spent close to eight years working on Base Erosion and Profit Shifting (BEPS)-related issues and was Singapore's principal delegate for the technical negotiations on the Pillar Two: Subject-to-Tax Rule. She has also represented Singapore in multilateral discussions on various aspects of the Pillar One: Amount A Multilateral Convention and has led the Singapore delegation at various regional tax fora such as the Association of Southeast Asian Nations (ASEAN) Forum on Taxation and the Study Group on Asia-Pacific Tax Administration and Research (SGATAR) Expanded Taskforce. Whilst in IRAS, Jia Ying also served as International Tax Course Advisor to the Tax Academy of Singapore and has conducted international tax training for foreign tax administrations and Singapore tax professionals. Prior to joining IRAS, Jia Ying held various positions in the Singapore Economic Development Board (EDB), including a three-year assignment in New York leading EDB’s engagement efforts in the Northeastern US and Eastern Canada. Jia Ying holds an Advanced LL.M in International Tax Law from Universiteit Leiden, where she graduated top of her class with honours. She also holds a Bachelor of Accountancy (summa cum laude) from the Singapore Management University.

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 Director 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).

Mr Tay Ang Sim

Inland Revenue Authority of Singapore

Tay Ang Sim is a highly experienced and accomplished tax professional with over 25 years of expertise in Goods and Services Tax (GST), corporate income tax, and the formulation of GST and income tax policies. As an Accredited Master Tax Specialist (IRAS) in anti-tax avoidance and an Accredited Tax Specialist (IRAS) in GST and income tax, Ang Sim has extensive experience in the taxation of financial institutions and incentive companies, and has led tax audits on treaty abuse and tax avoidance cases.

Ang Sim was the technical lead from IRAS in the Joint Study Group on Pillar Two implementation in Singapore, which comprised tax and accounting experts from the Big Four professional firms, the Singapore Chartered Tax Professionals, and the Institute of Singapore Chartered Accountants. Ang Sim has also spoken on Pillar Two implementation at international meetings and served as a panelist in discussions on Pillar Two implementation.  

Ang Sim holds a Bachelor of Accountancy (Honours) from Nanyang Technological University and is an Accredited Tax Advisor with the Singapore Chartered Tax Professionals. 

Ms Wai Yean Tze

Inland Revenue Authority of Singapore

Yean Tze is a Group Tax Specialist in the Corporate Tax Division of the Inland Revenue Authority of Singapore. She has over 20 years of experience in income tax, tax policy and international tax work, where she was involved in technical tax, domestic tax policies and tax exchange of information reviews. Yean Tze is currently involved in the work relating to corporate income tax where she leads a team of tax assessors handling the tax assessment matters of financial sector companies such as banks, insurers and fund management entities.

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.

Mr Chris Loh

SYNOTax Pte. Ltd. 

Chris has 20 years of tax experience. He is a tax director with SYNOTax, a boutique tax practice. He advises and provides tax compliance support to clients from various industries including asset management, cryptocurrency, commodity trading, shipping etc. He hopes that practitioners like himself can contribute more to academic research and share relevant knowledge with fellow practitioners. 

Ms Wu Kunmei

Kunmei is an in-house tax professional at a regional multinational corporation headquartered in Singapore, managing regional tax matters. She previously worked in the corporate tax department of PwC Singapore and has supported in-house tax teams of other international businesses in Singapore on domestic and cross-border tax issues.

Kunmei is keen to contribute tax-related insights and research to the tax community, supporting policy formulation and design. She holds a Bachelor of Accountancy with Honours from Nanyang Technological University and a Master of Taxation from the Singapore University of Social Sciences. She is an Accredited Tax Advisor (Income Tax) with the Singapore Chartered Tax Professionals.