Research Affiliates Programme

RESEARCH AFFILIATES PROGRAMME

A comprehensive programme which aims to fully equip tax professionals with academic writing and research skills, offering them the opportunity to contribute to tax academic research in Singapore.

  • Accepting around 2 affiliates a year
  • Exclusive programme built on the model of the Directed Research Programme in SMU
  • Training and consultation sessions with SMU faculty and visiting professors
  • Access to research databases
  • Complimentary access to STARI Seminars

Contact Sessions:

  • 8-hour writing workshop
  • At least 2-3 consultations with the STARI research team
  • 1 research seminar  
Certification and Resources: 

JOINING THE FULL PROGRAMME

  • Signing contract with SMU
  • Appointment as “Research Affiliate”
  • Includes contact sessions as above
  • Access to comprehensive support and resources for undertaking research 
     

JOINING THE TAX RESEARCH AND WRITING WORKSHOP

  • Includes 6-hour writing workshop
  • Certificate of attendance
 

Click here to register your interest or scan QR code below for the registration form: 

  • Academic and Tax Research & Writing Workshop

  • Complimentary access to STARI seminars 

  • Guidance on the research writing process

  • Consultation sessions with SMU faculty and visiting professors

  • Opportunity to hold a research seminar on your findings and receive academic feedback

  • Guidance on article revisions

  • Article submission (with a view towards publication in a reputable tax journal or for uploading onto the STARI website)

Training affiliates on technical skills of academic writing and publication 

Academic Writing Component
  • Formulating the Research Question
  • Writing Process
    • What is a Publishable Article
    • Key Elements of an Article
    • Writing Tips
  • Literature Review
  • Citations
  • The Publication Process
Tax Research & Writing Component

  • Legal Sources

    • Checklist for legal sources

    • Case law

    • Statutes

    • International sources

    • Use of Artificial Intelligence for tax research

  • Legal Research Methods

    • Doctrinal Research Method

      • Statutory interpretation

      • Reading case law

      • Tax treaties and international law

    • Comparative Legal Research Method

    • Historical Legal Research Method 

Affiliates present their research to leading visiting academics and receive feedback.


24 April 2026 - Private Research Seminar on “The Suitability of Indirect Taxes to Tax the APAC Digital Economy” by Wu Kunmei

The post-seminar discussion was led by renowned local GST expert, Mr Koh Soo How, with comments by Assistant Professor Vincent Ooi, Dr Yvonne Guo and Ms Chua Jia Ying.

 

 

 

 

14 September 2026 - Private Research Seminar on “A Little Blind Spot in the Pursuit of Neutrality: GST and Businesses Accepting Cryptocurrency as Payment” by Chris Loh

The post-seminar discussion featured comments by local GST expert, Mr Koh Soo How as well as Dr Christina Allen (Senior Lecturer at Curtin University) and Assistant Professor Vincent Ooi.

Affiliates are guided in publishing their work in a variety of appropriate journals.

  • Wu Kunmei, “Indirect Taxes in the Asia-Pacific Digital Economy: Developments, Challenges and Potential” (2026) 32(3) Asia-Pacific Tax Bulletin 1

  • Chris Loh, “A Little Blind Spot in the Pursuit of Neutrality: GST and Businesses Accepting Cryptocurrency as Payment” (Forthcoming)

My experience with the STARI Research Affiliates Programme has been both professionally enriching and personally meaningful. The Programme provided high-quality training in academic research and writing, while creating opportunities to engage with leading tax academics and practitioners in Singapore and abroad. Through seminars, conferences and research activities, I gained a broader perspective on international tax developments and the role of research in shaping tax policy and practice. 

 

 

One of the most rewarding aspects of the Programme was the opportunity to conduct tax research alongside like-minded academics and professionals. It encouraged me to think critically, challenge assumptions, and evaluate diverse perspectives to develop balanced views grounded in evidence. The research and writing process also reinforced the importance of objectivity and constructive academic discourse.

 

 

I am deeply grateful for the guidance and mentorship of Ms Chua Jia Ying, Assistant Professor Vincent Ooi, Dr Yvonne Guo and Mr Koh Soo How. Their generosity in sharing their expertise truly reflects the values and ethos of the Programme.

Kunmei has successfully published her research with the Asia-Pacific Tax Bulletin. Her article is titled “Indirect Taxes in the Asia-Pacific Digital Economy: Developments, Challenges and Potential”, in which she examines how the full potential of indirect taxes in the Asia Pacific digital economy can be unlocked, drawing on the experiences of Singapore, Australia and Malaysia.

The academic rigor of doing research is similar to coming up with a piece of client advice but the latter generally has a fact pattern that helps frame the problem statement.

 

 

Doing research is a mix of discovering the latest literature on a particular topic, corroborating the source and deciding if you can add something new to it. One can become lost in the immense literature available. Considerable time was spent on research and making multiple iterations on a draft. Looking back, I should have locked myself in a room, thrown away the keys and just write. There are too many worldly distractions. This could have saved me some time. My first somewhat sensible draft was produced in the serene and beautiful mountains where I could not do anything else. 

 

 

Despite the challenges, this was a meaningful learning process. There is a great deal of learning and unlearning in this cyclical process of reading and writing. My thoughts get clearer with each iteration. The STARI Research Affiliates Programme, in my personal opinion, does contribute to personal growth.

 

 

The grace of the programme is the immense support from the people at SMU. The academic mentorship from Professor Vincent Ooi and Ms Chua Jia Ying, through regular discussions over meals, challenged ideas, clarified doubts and offered useful suggestions. They, in their way, provided mental and emotional support that helped smooth the process and I did not feel that I was writing the research paper alone.

 

 

Finally, a big shout out to the SMU librarians and IT support team who were always there to provide technical support on online access to the research databases. 

As I sum up my experience, the process was arduous but definitely comes with immense personal satisfaction.  I hope that my research piece is relevant and that it brings a tiny piece of knowledge to this big world.

Chris has successfully conducted a private research seminar on the topic, “A Little Blind Spot in the Pursuit of Neutrality: GST and Businesses Accepting Cryptocurrency as Payment”. He is preparing to publish his article in a tax journal.