TAN Justin Jerzy


LL.M. (NYU), LL.B. (First Class Hons) (NUS), BB.A. (NUS), Advocate and Solicitor (Singapore)

Email Address:
Office Tel: (65) 6601-3567 
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


Subjects Taught

Tax implications of commercial cross-border transactions
Singapore law in context

Brief Biodata

Justin holds an LLB (NUS, 1st Class Honors), BBA (NUS) and an LLM in tax (NYU, where he was a Vanderbilt scholar). He practised tax law at Baker & McKenzie.Wong & Leow, advising on the international tax aspects of cross-border transactions.

Justin has published in tax-related journals, including International Tax Review and IBFD's Asia-Pacific Tax Bulletin. He is interested in tax and torts.

Representative Publications

1. "Illegality as a Defence in Negligence - Judge Gilbertís Formula", (2018) 25 Torts Law Journal 49 - 76

2. "Policy considerations when interpreting tax statutes" (19 May 2017) (

3. "Unpacking the "direct benefit" requirement for zero-rating exports of services in section 21(3)(j) of Singaporeís GST Act" (28th Australasian Tax Teachers Association Conference, Sydney, January 2016) (

4. "A big, frustrating conundrum: Reflections on Singaporeís deduction regime for interest and other borrowing costs following BFC v CIT" (2015) 27 SAcLJ 506 - 527.

5. "An Investorís Guide to the Regulatory and Tax Framework for S-REITs", Derivatives & Financial Instruments 13:3 (19 May 2011) 137 (with Allen Tan and James Choo).

6. "Why Singapore is the ideal holding location for India" India Quarterly February - April 2012 (18 January 2012), online: International Tax Review (with Allen Tan and James Choo).

Publication List