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Email

vkho2@cam.ac.uk

Fields of research

Vincent is a Lecturer of Law at the Yong Pung How School of Law, Singapore Management University. His research interests broadly lie in the intersection between tax and private law, with particular interests in beneficial ownership. Vincent was previously Law Supervisor at Peterhouse College, Cambridge and has held research positions at all three law schools in Singapore (SMU, NUS, and SUSS). He has been a guest lecturer at leading institutions such as the University of Melbourne and the Australian National University, and is regularly invited to speak at various conferences and seminars. Vincent was previously Deputy Head of Tax at a Singapore law firm and continues to consult for law firms as a locum solicitor. Vincent was Co-Chair of the 2022 SMU IFA David R Tillinghast Global Digital Taxation Conference. 

Vincent’s research has been published in in over 40 academic articles and book chapters, including in leading journals such as the Law Quarterly Review, Journal of Business Law, Australian Tax Review, Capital Markets Law Journal, eJournal of Tax Research, and Revenue Law Journal. His books include: 1) Singapore Trusts Law (2021); and 2) Halsbury's Laws of Singapore (Income Tax and Other Taxes) (2020 and 2018 respectively). His work has been cited over 100 times, including by: 1) leading English Law texts such as Hanbury & Martin: Modern Equity; Charlesworth & Percy on Negligence; Jackson & Powell on Professional Liability; and JC Smith’s The Law of Contract; 2) leading Singapore Law texts such as Contract Law in Singapore; Real Estate and Taxation in Singapore; and The Law of Contract in Singapore; 3) the members of the Singapore judiciary (judicial and extra-judicial writing); and 4) leading organisations such as the United Nations Commission on International Trade Law (UNCITRAL); and the Research Office of the Legislative Council Secretariat (Hong Kong).

Vincent is currently reading for a PhD in Tax Law at Downing College, Cambridge, courtesy of an MOE-START Overseas PhD Scholarship. He read for his undergraduate law degree at Trinity College, Oxford, where he graduated with double first class honours, and as 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 and the Tax Academy of Singapore Research Grant.

www.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

"Holding Residential Property on Inter Vivos Trusts in Singapore: Transfers to Trustees" (2022) 28(10) Trusts & Trustees 1-11 (Advance Online)

Citation:
(2022) 28(10) Trusts & Trustees 1-11 (Advance Online)
Published: Dec 2022

"Holding Residential Property on Inter Vivos Trusts in Singapore: Transfers of Equity Interests" (2022) 28(10) Trusts & Trustees 1-11 (Advance Online)

Citation:
(2022) 28(10) Trusts & Trustees 1-11 (Advance Online)
Published: Dec 2022

"Administrative Concessions and the Efficient Taxation of Digital Tokens in Singapore" (2023) Banking & Finance Law Review 1-17 (Forthcoming)

Citation:
(2023) Banking & Finance Law Review 1-17 (Forthcoming)
Published: Forthcoming

"Personal Service Companies and the Tax Avoidance Surcharge in Singapore" (2023) Company Lawyer (With Ben Chester Cheong) 1-12 (Forthcoming)

Co-Author/s:
Ben Chester Cheong
Citation:
(2023) Company Lawyer (With Ben Chester Cheong) 1-12 (Forthcoming)
Published: Forthcoming

"Tax Challenges in Debt Financing Involving Digital Tokens" (2022) 17(4) Capital Markets Law Journal 564-582

Citation:
(2022) 17(4) Capital Markets Law Journal 564-582
Published: Apr 2022

"Blockchain Land Transfers: Technology, Promises, and Perils" (2022) 45 (105672) Computer Law & Security Review 1-13

Co-Author/s:
Soh Kian Peng and Jerrold Soh
Citation:
(2022) 45 (105672) Computer Law & Security Review 1-13
Published: Mar 2022

"Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy" (2022) 19(2) eJournal of Tax Research 273-303

Co-Author/s:
Glendon Goh
Citation:
(2022) 19(2) eJournal of Tax Research 273-303
Published: Mar 2022

"The Anti-Money Laundering Framework for Precious Stones and Metals Dealers in Singapore" (2022) 25(3) Journal of Money Laundering Control 691-699

Citation:
(2022) 25(3) Journal of Money Laundering Control 691-699
Published: Jan 2022

"Contracts Formed by Software: An Approach from the Law of Mistake" (2022) Journal of Business Law 97-117

Citation:
(2022) Journal of Business Law 97-117
Published: Jan 2022

"A Framework for Understanding the Taxation of Digital Tokens" (2021) 50(4) Australian Tax Review 260-269

Citation:
(2021) 50(4) Australian Tax Review 260-269
Published: Dec 2021

"The Taxation of Cryptocurrency Gains" (2021) 75(7) Bulletin for International Taxation 323-333

Citation:
(2021) 75(7) Bulletin for International Taxation 323-333
Published: Jul 2021

"Adapting Taxation for the Digital Economy in Singapore" (2021) 27(1) Asia-Pacific Tax Bulletin 1-10

Citation:
(2021) 27(1) Asia-Pacific Tax Bulletin 1-10
Published: Jun 2021

"Singapore’s Special Insolvency Scheme for Small Companies" (2021) 102(8) Tax Notes International 1053-1055

Co-Author/s:
Aurelio Gurrea-Martinez
Citation:
(2021) 102(8) Tax Notes International 1053-1055
Published: May 2021

"A New Structuring Option for Funds: The Singapore Variable Capital Company" (2021) 42(5) Company Lawyer 177-184

Citation:
(2021) 42(5) Company Lawyer 177-184
Published: Mar 2021

"Licence to Lock: The Overextension of Technological Protection Measures" (2021) 35(3) International Review of Law, Computers & Technology 270-287

Citation:
(2021) 35(3) International Review of Law, Computers & Technology 270-287
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

"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

"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

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

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

"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

"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

"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, 2022), pp. 129-150

Publisher:
CUP
Pages:
129-150
Published Dec 2022

"Formulating General Principles in a Difficult Area: Justice Phang and Revenue Law" in Goh Yihan (ed(s)), Pursuing Justice and Justice Alone (Academy Publishing, 2022), pp. 423-447

Publisher:
Academy Publishing
Pages:
423-447
Published Nov 2022

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

Publisher:
LexisNexis
Published Aug 2021

"Tax Law" in Simon Chesterman, Goh Yihan and Andrew Phang (ed(s)), Law and Technology: The Practice and Content of Law in Singapore (Academy Publishing, 2021), pp. 451-473

Publisher:
Academy Publishing
Pages:
451-473
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) 220-230

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