PHUA Lye Huat, Stephen

Associate Professor

LL.M. (Tax) (London), LL.B. (NUS) Advocate & Solicitor (Singapore)

  • Director, LLM (International Business Law) program
  • Director (Tax), EW Barker Centre for Law and Business
Email Address:
Office Tel: (65) 6516-3637 
Office Fax: (65) 6779-0979 
Office Address

Faculty of Law, National University of Singapore
Eu Tong Sen Building
469G Bukit Timah Road
Singapore 259776
Research Interests

Taxation Laws

Subjects Taught

Tax Planning & Policy
Corporate Tax: Profits and Distributions
International Tax Law
Business and Finance for Lawyers

Brief Biodata

Stephen Phua teaches Income Tax, Goods and Services Tax, Corporate Taxation, International Tax and Business & Finance for Lawyers in the Faculty of Law, National University of Singapore. He is a consultant with the Inland Revenue Authority of Singapore (IRAS) and an examiner with the Chartered Institute of Taxation in London. He is also an Eastern Scholar, Shanghai, PRC and a Visiting Professor at the International Law School of East China University of Law and Politics in Shanghai, PRC. He is a member of INTR, OECD and is a program advisor to the International Tax and Investment Center in Washington DC.

He was a visiting scholar/professor to several leading universities in Australia, Canada, China, Japan and the USA. He was a member of the Tax Advisory Group in Ministry of Finance. He served as a member for more than a decade on each one of the three tax tribunals in Singapore (Income Tax Board of Review, Goods and Services Tax Board of Review and Valuation Review Board). Prior to joining IRAS, he was a tax consultant in a leading law firm in Singapore.

He has delivered papers in many international conferences and published articles in refereed journals and chapters in books. He is the Editor of 2 books: "Recent Developments in Financial Regulation and Capital Markets" (2003) and "Excise Taxation in Asia" (2007).

Representative Publications

1. Chapter in Book: "The Impact of Tax Incentives on Economic Development in Singapore and Hong Kong", Tax in China and ASEAN, Routledge (April 2012) Chapter 10, pp 191-213 (Co author Andrew Halkyard)

2. Chapter in Book: "Taxation and Non-Taxation Measures for Sustainable Development in Singapore", The Law and Practice of Singapore Income Tax, LexisNexis (2011), Chapter 21, pp 1045 1073

3. Member, Valuation Review Board Judgment, Sembcorp Gas Pte Ltd v Chief Assessor and Comptroller of Property Tax (2010) SGVRB 1

4. "Common Law Heritage and Statutory Diversion - Taxation of Income in Singapore and Hong Kong" [2007] Sing JLS 1 (Co author Andrew Halkyard)

5. Editor, "Excise Taxation in Asia", 2007, Centre for Commercial Law Studies, Faculty of Law, National University of Singapore, 150 pp

6. Member, Income Tax Board of Review Judgement, NE v Comptroller of Income Tax (2006) SGITBR 4

Publication List