05 October 2015 - Article
Assisted Norwegian counsel regarding the application of the Norway-Singapore treaty to dividends received by a Singapore-resident from Norway but not remitted to Singapore, where the Oslo court held that the limitation of benefit article was otiose since the income in question was exempt from tax in Singapore. Cf. Weisser v HMRC (2012) UKFTT 501 (TC).
Obtained ruling that interest withholding tax did not apply to an equity kicker under a loan agreement only two days before client was to pay US$1.8 million in withholding tax on advice of a global law firm.
Assisted a Canadian sovereign fund in obtaining tax-exempt status in Singapore.
Brought an appeal that obliged the Ministry of Finance to cause the Income Tax Act to be amended the day before the hearing in TM v Comptroller of Income Tax  SGITBR 1.
The successful outcome for the client in SUT Sakra Pte Ltd v Chief Assessor VRB Appeal No 300 of 2004 resulted in the law being changed to avoid the IRAS having to refund taxes to other taxpayers.
‘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
Society of Trust and Estate Practitioners
Law Society of Singapore