Justin Tan, ‘A big, frustrating conundrum: Reflections on Singapore’s deduction regime for interest and other borrowing costs following BFC v CIT’ (2015) 27 SAcLJ 506 – 527
Justin Tan and Allen Tan, Interest Deductibility: The implementation of BEPS Action 4, Singapore, Cahiers De Droit Fiscal International (104), International Fiscal Association, 597-604
Justin Tan, Allen Tan and Enoch Wan, “Cross-Border Leasing”, Derivatives & Financial Instruments 20:2 (5 March 2014) 150
Justin Tan, Dawn Quek and Enoch Wan, “Seeking Certainty – Advance Ruling Practices”, Derivatives & Financial Instruments 20:2 (24 February 2014) 136
Justin Tan, Allen Tan and James Choo, “Why Singapore is the ideal holding location for India” India Quarterly February – April 2012 (18 January 2012), online: International Tax Review <http://www.internationaltaxreview.com>
Justin Tan, Allen Tan and James Choo, “An Investor’s Guide to the Regulatory and Tax Framework for S-REITs”, Derivatives & Financial Instruments 13:3 (19 May 2011) 137
Case Comments
Justin Tan and Rachael Seow, “A Tale of Three (Tax) Provisions: Delimiting the Boundaries of Executive Authority and the Precedent Fact Doctrine” (Singapore Law Blog, 28 March 2022)
Justin Tan, ‘Policy considerations when interpreting tax statutes’ (Singapore Law Blog, 19 May 2017)
Reports / Policy Papers
Justin Tan and Samantha Tang, “Aligning Tax with ESG Factors”, in Asia Voices: Perspectives on Tax Policy (21). 31 Jan 2022. Institute of Policy Studies. 58-64 (invited)
Justin Tan and Sam Sim, Bloomberg Tax Portfolios, Transfer Pricing Rules and Practices in Selected Countries (Q-S), Chapter 145, “Singapore”
Published Conference Papers
Justin Tan, ‘‘Unpacking the “direct benefit” requirement for zero-rating exports of services in section 21(3)(j) of Singapore’s GST Act’ (28th Australasian Tax Teachers Association Conference, Sydney, January 2016)
