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Mr Vincent Ooi's picture

Email

vkho2@cam.ac.uk

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Fields of research

Vincent is a Lecturer of Law (Singapore Management University), Doctoral Student in Tax Law (Downing College, Cambridge) and practicing Tax Lawyer. He was previously Law Supervisor at Peterhouse College, Cambridge and has held research positions at the National University of Singapore and SMU.

Vincent’s research interests lie generally in the intersection between Tax Law and Private Law, with his doctoral research focusing on the nature of beneficial ownership in taxation. His research has been published (or is forthcoming) in leading journals such as the Law Quarterly Review, Journal of Business Law, eJournal of Tax Research, Oxford University Commonwealth Law Journal, and Revenue Law Journal. Vincent's current and forthcoming books include: 1) Singapore Trusts Law (2021); and 2) Halsbury's Laws of Singapore (Income Tax and Other Taxes) (2020 and 2018 respectively).

Vincent graduated from Trinity College, 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. Vincent has been awarded several prizes and grants, including the Australasian Tax Teachers’ Association’s Best Tax Research Paper Prize. His work has been cited in leading texts such as Charlesworth & Percy on Negligence (14th Ed, 2020). Vincent has appeared before all three Tax Boards of Review in Singapore.

vincentooi.com

 

Publications

 

Books

Singapore Trusts Law (with Christopher Hare) (LexisNexis, 2021)

Co-Author/s:
Christopher Hare
Publisher:
LexisNexis
Published Aug 2021

Halsbury’s Laws of Singapore (Vol 16(2): Revenue and Taxation- Income Tax) (with Liu Hern Kuan) (LexisNexis, 2020)

Co-Author/s:
Liu Hern Kuan
Publisher:
LexisNexis
Published Mar 2020

Halsbury’s Laws of Singapore (Vol 16: Revenue and Taxation- Other Taxes) (with Ong Ken Loon, Liu Hern Kuan) (eds) (LexisNexis, 2018)

Co-Author/s:
Ong Ken Loon, Liu Hern Kuan
Publisher:
LexisNexis
Published Jan 2018

Articles

"Contracts Formed by Software: An Approach from the Law of Mistake" (2022) Journal of Business Law (Forthcoming)

Citation:
(2022) Journal of Business Law (Forthcoming)
Published: Jan 2022

"A New Structuring Option for Funds: The Singapore Variable Capital Company" (2021) 42(4) Company Lawyer (Forthcoming)

Citation:
(2021) 42(4) Company Lawyer (Forthcoming)
Published: Mar 2021

"Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy" (2021) 19(1) eJournal of Tax Research (Forthcoming)

Co-Author/s:
Glendon Goh
Citation:
(2021) 19(1) eJournal of Tax Research (Forthcoming)
Published: Mar 2021

"Licence to Lock: The Overextension of Technological Protection Measures" (2021) 35(2) International Review of Law, Computers & Technology (Forthcoming)

Citation:
(2021) 35(2) International Review of Law, Computers & Technology (Forthcoming)
Published: Feb 2021

"Tax Considerations for Funds Structuring in Asia" (2020) 38(1) Journal of Taxation of Investments 49-62

Citation:
(2020) 38(1) Journal of Taxation of Investments 49-62
Published: Dec 2020

"Singapore Property Tax Law as it Stands: The Rebus Sic Stantibus Principle and the Statutory Formula" (2020) 32 Singapore Academy of Law Journal 771-803

Citation:
(2020) 32 Singapore Academy of Law Journal 771-803
Published: Sep 2020

"Tax Implications of Covid-19 in Singapore" (2020) 26(3) Asia-Pacific Tax Bulletin 1-12

Citation:
(2020) 26(3) Asia-Pacific Tax Bulletin 1-12
Published: Sep 2020

"The Tax Treatment of Haircuts in Financial Reorganizations" (2020) 26 Revenue Law Journal 1-18

Co-Author/s:
Aurelio Gurrea-Martinez
Citation:
(2020) 26 Revenue Law Journal 1-18
Published: Jul 2020

"The Anti-Avoidance Response to Professionals Incorporating Companies in Singapore" (2020) 26(2) Asia-Pacific Tax Bulletin 1-9

Citation:
(2020) 26(2) Asia-Pacific Tax Bulletin 1-9
Published: Jun 2020

"Singapore Company Law and the Economy: Reciprocal Influence over 50 Years" 2019) 27(1) Asia Pacific Law Review 14-38

Co-Author/s:
Tan Cheng Han
Citation:
2019) 27(1) Asia Pacific Law Review 14-38
Published: Jan 2019

"Taxing All Other Income in Singapore and Malaysia" (2019) 19(2) Oxford University Commonwealth Law Journal 204-226

Citation:
(2019) 19(2) Oxford University Commonwealth Law Journal 204-226
Published: Jan 2019

"Proposed Reforms to Singapore’s Goods and Services Tax for the Digital Age" (2019) 93(5) Tax Notes International 521-530

Co-Author/s:
Liu Hern Kuan
Citation:
(2019) 93(5) Tax Notes International 521-530
Published: Jan 2019

"Decisional and Operational Negligence" (2018) 34(4) Journal of Professional Negligence 171-189

Citation:
(2018) 34(4) Journal of Professional Negligence 171-189
Published: Jan 2018

"Stamp Duty Issues in Singapore Corporate Practice" (2018) 30 Singapore Academy of Law Journal 949-977

Citation:
(2018) 30 Singapore Academy of Law Journal 949-977
Published: Jan 2018

"The New Additional Conveyance Duties Regime in the Stamp Duties Act" (2018) 30 Singapore Academy of Law Journal 119-148

Citation:
(2018) 30 Singapore Academy of Law Journal 119-148
Published: Jan 2018

"Considering the Best Interests Test in the Context of Disabilities" (2016) 5 Oxford University Undergraduate Law Journal 67-79

Co-Author/s:
Loh Jia Wei
Citation:
(2016) 5 Oxford University Undergraduate Law Journal 67-79
Published: Jan 2016

"Redistributive Taxation in the Modern World" (2016) 34 Singapore Law Review 173-218

Citation:
(2016) 34 Singapore Law Review 173-218
Published: Jan 2016

"Dividing the Single Indivisible Transaction: Balancing the Interests of Mortgagees and Innocent Occupants" (2015) 4 Oxford University Undergraduate Law Journal 37-52

Citation:
(2015) 4 Oxford University Undergraduate Law Journal 37-52
Published: Jan 2015

"Broad, Inflexible and Redundant?: Fixing The Anti-Avoidance Rule in Section 75A Finance Act 2003" (2015) 4 Oxford University Undergraduate Law Journal 96-111

Citation:
(2015) 4 Oxford University Undergraduate Law Journal 96-111
Published: Jan 2015

Book Chapters

"Trusts Law (18 Chapters)" (with Christopher Hare), Singapore Trusts Law (LexisNexis, 2021)

Publisher:
LexisNexis
Published Aug 2021

"Tax Law" in Andrew Phang, Simon Chesterman and Goh Yihan (ed(s)), Law and Technology: The Practice and Content of Law in Singapore (Academy Publishing, 2021)

Publisher:
Academy Publishing
Published Aug 2021

"Family Offices, Private Trust Companies and Trust Integrity Issues: Problems and Solutions" (with Chan Ee Lin) in Richard Nolan, Tang Hang Wu and Yip Man (ed(s)), Trusts and Private Wealth Management: Developments and Directions (CUP, 2021)

Publisher:
CUP
Published Aug 2021

"Business Trusts Act (Cap 31A)" in Walter Woon (ed(s)), Woon’s Corporations Law (LexisNexis, 2020)

Publisher:
LexisNexis
Published Jun 2020

"Income Tax (14 Chapters)" (with Liu Hern Kuan), Halsbury’s Laws of Singapore (Vol 16(2): Revenue and Taxation- Income Tax), 2020)

Published Mar 2020

"Goods and Services Tax (22 Chapters)" (with Liu Hern Kuan) in Ong Ken Loon, Liu Hern Kuan, Vincent Ooi (ed(s)), Halsbury’s Laws of Singapore (Vol 16: Revenue and Taxation- Other Taxes) (LexisNexis, 2018)

Publisher:
LexisNexis
Published Jan 2018

"Business Trusts Act (Cap 31A)" in Walter Woon (ed(s)), Woon’s Corporations Law (LexisNexis, 2018)

Publisher:
LexisNexis
Published Jan 2018

Case Notes

Tax Avoidance by Professionals: Where Are We With Wee Teng Yau? (2021) Singapore Journal of Legal Studies (Mar) (Forthcoming)

Published: Mar 2021

Rethinking Mistake in the Age of Algorithms (2020) 31(3) King’s Law Journal 367-372

Co-Author/s:
Soh Kian Peng
Published: Dec 2020

Cryptocurrencies and Code before the Courts (2019) 30(3) King’s Law Journal 331-337

Co-Author/s:
Soh Kian Peng
Published: Jan 2019

A Reformulated Test for Unconscionability (2019) 135(3) Law Quarterly Review 400-405

Co-Author/s:
Walter Yong
Published: Jan 2019