Publications

**Tax Challenges in Debt Financing involving

Digital Tokens**[Main Paper](/files/research-papers/tax challenges in debt financing involving digital tokens.pdf)

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Mr Vincent Ooi, Lecturer, Yong Pung How School of Law, Singapore Management University

Countering Treaty Abuse Using Singapore’s General Anti-Abuse Rule and the Principal Purpose Test [Main Paper](/files/research-papers/countering treaty abuse using singapores general aar and ppt.pdf){:target="_blank"}

Mr Tay Ang Sim, Group Tax Specialist, Inland Revenue Authority of Singapore

Is Accounting Profits still an appropriate basis for Income Taxation? [Main Paper](/files/research-papers/is accounting profits still an appropriate basis for income taxation by cindy wong.pdf){:target="_blank"}

Ms Cindy Wong, Tax Director, Inland Revenue Authority of Singapore