TAN 
Justin Jerzy

 
Senior Lecturer

Associate Dean (Student Affairs)

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 articles on tax and torts. He is also a co-author of the 42nd and 43rd editions of Singapore’s Master Tax Guide and the Singapore Income Tax Concise Casebook. He also does tax consulting work for various law firms.

FULL BIOGRAPHY

Contact

(65) 6601-3567
BB-03-13

Education

LLM (New York University); LLB (Hons), BBA (NUS); Advocate & Solicitor (Singapore)

Curriculum Vitae

Current Courses

Law of Torts

Taxation of Cross-Border Commercial Transactions I

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 articles on tax and torts. He is also a co-author of the 42nd and 43rd editions of Singapore’s Master Tax Guide and the Singapore Income Tax Concise Casebook. He also does tax consulting work for various law firms.

Books
Sam Sim and Justin Tan, Singapore Master Tax Guide 2024-25, 43rd Edition (Wolters Kluwer 2024)

Sam Sim and Justin Tan, Singapore Master Tax Guide 2023-2024, 42nd Edition (Wolters Kluwer 2023)

Justin Tan, Allen Tan and Jeremiah Soh, Singapore Income Tax Concise Casebook (Wolters Kluwer 2021)

Journal Articles
Justin Tan, 'Vicarious Liability as Risk-Through-Placing' (2022) 51 (4) Common Law World Review 268


Justin Tan, 'Singapore Stamp Duty: Strengthening the Additional Conveyance Duty Rules' (2020) 26 (1) Asia-Pacific Tax Bulletin

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)

 


  • Tax
  • Torts
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