.svg){kind=small}
Kwong Wing Leon
Partner | Singapore
Secretary Swee Hong Chua
Operating as Withers KhattarWong LLP in Singapore.
Kwong Wing is a partner in the private client and tax team.
He has almost 30 years' experience advising on income tax, property tax, goods and services tax, and stamp duty in Singapore. He has a record of achieving substantial reductions in clients' tax liabilities through successful legal argument and critical examination of fact situations. Kwong Wing defends taxpayers in audit and investigation cases, pursues objections against revenue assessments and valuations, and acts as counsel in hearings at the Review Boards and in the Courts.Recent recognition
Track record
Advance ruling for airline fleet management programme
Advised a Singapore based airline on an advance ruling application in connection with its fleet management programme with an international aircraft engine manufacturer.
Around US$2.8 billion PAG Real Estate Property Fund IV
Acted as lead tax counsel to PAG on the structuring of PAG Real Estate Property Fund IV, a core plus and value add real estate fund with approximately US$2.8 billion of committed capital, targeting high quality assets across key Asia Pacific gateway cities.
DBS multi family office VCC
Acted as Singapore tax counsel to DBS Bank on the establishment of its multi family office variable capital company structure, providing an integrated platform for affluent families to access investment management, execution and custody services in Singapore.
Defence of tax audit and MAP under Japan Singapore treaty
Successfully defended an Asia Pacific real estate fund in a tax audit and mutual agreement procedure under the Japan Singapore double tax treaty, involving the application of the Principal Purpose Test introduced under the OECD Multilateral Instrument. The matter concluded with a favourable outcome for the client.
Establishment of Asia Pacific regional headquarters
Advised an international management consulting group on Singapore tax matters relating to the establishment of its Asia Pacific regional headquarters in Singapore.
Family investment holding and fund structures
Advised a high net worth family on Singapore tax matters in relation to the establishment of investment holding and fund structures in Singapore, including applications under Singapore fund tax incentive schemes.
FLOW Digital Infrastructure platform
Acted as lead tax counsel to FLOW Digital Infrastructure on the structuring of its Asia Pacific digital infrastructure platform, including the Singapore holding structure and tax structuring for downstream investments. The platform focuses on data centres and related digital infrastructure assets, with initial capital exceeding US$1.5 billion.
Japan data centre fund and TK GK / TMK structuring
Acted as lead tax counsel on the establishment of a Japan focused data centre investment fund and related TK GK and TMK structures for investments in Japanese data centre projects, with institutional and sovereign investors.
Insight
External publications
'The Corporate Immigration Review', 5th edition, contributor
'Income Tax', Halsbury's Laws of Singapore, general editor
'Stamp Duties' in Halsbury's Laws of Singapore, co-author
'The Law and Practice of Singapore Income Tax', contributor
'The World Trust Survey (OUP, Eds Gothard & Shah)', contributor
'The Corporate Immigration Review (The Law Reviews series, Law Business Research)', contributor
'Immigration Law (European Lawyer)', contributor
'Global Business Immigration Practice Guide (LexisNexis-Association of Business Immigration Lawyers)', contributor
Admissions
-
Advocate and Solicitor, Singapore (1997)
Education
-
Cardiff University, LL.B (Hons)
Languages
- English
Memberships
-
Society of Trust and Estate Practitioners
-
Law Society of Singapore
Key dates
- Year joined: 1997
- Year became partner: 1997