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Email

vkho2@cam.ac.uk

Education CV

Vincent is a Lecturer of Law at the Yong Pung How School of Law, Singapore Management University and Specialist Counsel at Legal Ink LLC. His research focuses on tax law, with particular interests in beneficial ownership and crypto taxation.  Vincent has consulted for the United Nations and World Bank, and has held research positions at all three law schools in Singapore (SMU, NUS, and SUSS). He has taught at the Universities of Oxford and Cambridge, and has been a guest lecturer at leading institutions such as the University of Melbourne and the Australian National University. Vincent was previously Deputy Head of Tax at a Singapore law firm and continues to consult for law firms as a locum solicitor. 

Vincent’s research has been published 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). Vincent’s work has been cited a few hundred 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 Singapore courts; and 4) leading bodies within the United Nations and European Commission. 

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

https://vincentooi.com/Academic%20CV%20(Vincent%20Ooi).pdf 

 

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

"The Case for Stronger Scrutiny of the Deductibility of Crypto Losses" (2023) Journal of Tax Administration 1-16 (Forthcoming)

Citation:
(2023) Journal of Tax Administration 1-16 (Forthcoming)
Published: Forthcoming

"Administrative Concessions and the Efficient Taxation of Digital Tokens in Singapore" (2023) 39(2) Banking & Finance Law Review 219-237

Citation:
(2023) 39(2) Banking & Finance Law Review 219-237
Published: May 2023

"Personal Service Companies and the Tax Avoidance Surcharge in Singapore" (2023) 44(2) Company Lawyer 59-65

Co-Author/s:
Ben Chester Cheong
Citation:
(2023) 44(2) Company Lawyer 59-65
Published: Feb 2023

"Holding Residential Property on Inter Vivos Trusts in Singapore: Transfers to Trustees" (2022) 28(10) Trusts & Trustees 938-948

Citation:
(2022) 28(10) Trusts & Trustees 938-948
Published: Dec 2022

"Holding Residential Property on Inter Vivos Trusts in Singapore: Transfers of Equity Interests" (2022) 28(10) Trusts & Trustees 949-959

Citation:
(2022) 28(10) Trusts & Trustees 949-959
Published: Dec 2022

"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

"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

"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

"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

"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

"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

"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

"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

"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

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

"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

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

Reports

Report on the Challenges which Digital Assets Pose for Tax Systems with a Special Focus on Developing Countries