Publications

Richard Goh, Reframing DEMPE as Evidentiary Context within the Six-Step Intangible Assessment Framework (2026)
Vincent Ooi, “Making Sense of Beneficial Ownership in Singapore Tax Law” 32(1) (2026) Asia-Pacific Tax Bulletin 1-8
Chua Jia Ying, “Why Article 21(2) of the OECD Model Remains Necessary in Light of the Pillar Two: Subject-to-Tax Rule” in Renata Fontana et al. (eds.), Decem lustra (Festschrift Kees van Raad) ITC Leiden (2026), 676-680
Wu Kunmei, “Indirect Taxes in the Asia-Pacific Digital Economy: Developments, Challenges and Potential” (2026) 32(3) Asia-Pacific Tax Bulletin 1
Vincent Ooi, “Preparing for ‘Disease X’ – Lessons from Tax and Non-Tax Policy Responses to the Covid-19 Pandemic in Singapore and Australia” (2025) 27 Journal of Australian Taxation
Vincent Ooi, “Taxation of the Metaverse Economy: Challenges and Progress” 120 (2025) Tax Notes International, 439-447