Name

TAN Justin Jerzy
 
 
Designation

Lecturer
 
Qualifications

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

Email Address: lawtanjj@nus.edu.sg
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

Tax
Torts
 

Subjects Taught

Tax implications of commercial cross-border transactions
Torts
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) (http://www.singaporelawblog.sg/blog/article/186)

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) (https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/Documents/Tan_Unpacking-the-directly-benefit-requirement.pdf)

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 

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