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Vincent Ooi is a leading Singaporean tax law scholar, educator, and practitioner whose research on beneficial ownership, crypto tax risks, and international tax law has been widely cited by courts, global institutions, and leading legal texts.
Vincent Ooi’s work bridges doctrinal innovation and policy relevance, with research cited by all levels of the Singapore Supreme Court, major English and Singaporean legal texts, the United Nations, European Commission, and Australian Board of Taxation; he is recognized for advancing understanding of crypto taxation, beneficial ownership, and digital economy tax challenges, and for impactful contributions to legal education, public sector consultancy, and international tax policy.
Focused research areas include Attribution by beneficial ownership in tax law; crypto tax risks and the taxation of digital assets; comparative and international tax law; tax policy responses to emerging technologies; ESG investing and trust law; tax challenges in the digital and platform economy.
Vincent Ooi’s work bridges doctrinal innovation and policy relevance, with research cited by all levels of the Singapore Supreme Court, major English and Singaporean legal texts, the United Nations, European Commission, and Australian Board of Taxation; he is recognized for advancing understanding of crypto taxation, beneficial ownership, and digital economy tax challenges, and for impactful contributions to legal education, public sector consultancy, and international tax policy.
Focused research areas include Attribution by beneficial ownership in tax law; crypto tax risks and the taxation of digital assets; comparative and international tax law; tax policy responses to emerging technologies; ESG investing and trust law; tax challenges in the digital and platform economy.
Areas of Expertise
LawTax Law
Past Awarded Grant
- Singapore Tax Academy Research Initiative Grant (as PI)
- Tax Academy of Singapore Research Grant (as PI)
- Labuan International Business and Financial Centre Grant (as Co-I)
- Ministry of Education Tier 1A Grant (as PI)
- National Research Foundation Grant (under the Centre for AI and Data Governance) (as Co-I)
Latest Publications
Showing up to 6 latest publications from the past 5 years.
- V OoiLegal Studies 45 (4), 638-642, 2025
- V OoiAvailable at SSRN 5242934, 2025
- V OoiKing's Law Journal 36 (1), 1-8, 2025
- V OoiJ. Austl. Tax'n 27, 34, 2025
- V Ooi
- Preparing for [2025]V OoiLessons from Tax and Non-Tax Policy Responses to the Covid-19 Pandemic in …, 2025
- Doctor of Philosophy, University of Cambridge, 2023
- Master of Arts (Jurisprudence), University of Oxford, 2020
- Advocate and Solicitor (Singapore), 2018
Academic Positions Held
Current Appointment:
- Assistant Professor of Law, Yong Pung How School of Law, Singapore Management University, Jan 2024 - Present
- Head, Singapore Tax Academy Research Initiative, SMU Centre for Commercial Law in Asia, Jul 2025 – Present
Previous Appointments:
- Deputy Director, Centre for Commercial Law in Asia, Jul 2024 - Jun 2025
- Rapporteur, International Law Association
- Consultant, United Nations
- Deputy Head of Tax, ZICO Insights Law LLC
- Tutor, Faculty of Law, University of Oxford
- Law Supervisor, Peterhouse, University of Cambridge
- Research Fellow, Centre for Cross-Border Commercial Law in Asia, Singapore Management University
- Editor-in-Chief, Editor, Oxford University Undergraduate Law Journal
Honours & Awards
- Lee Kong Chian Fellowship (2025-2026)
- Dean’s Teaching Excellence Award (2024-2025)
- Most Promising Teacher Award (2023-2024)
- MOE-START Overseas PhD Scholarship
- 31st Australasian Tax Teachers’ Association Conference Best Tax Research Paper Prize
- Knox Prize for Law
- Finals Prize
- Sally Ball European Law Prize
- 42 Bedford Row Disability Law Essay Prize (2nd Prize)
- Mowat Scholarship
- Douglas Sladen Essay Prize (2nd Prize)
- Norton Rose Fulbright Prize for the Best Article in Contract, Tort, Trusts, and Land Law
- Mowat Exhibition
- Trinity College Academic Prize
- Trinity College Academic Prize II
Courses Taught in SMU
- Equity and Trusts
- Tax Law
- Private Wealth Law
- Contract Law
Research Areas / Areas of Specialisation
- Tax Law
- Equity and Trusts
Selected Publications
- Singapore Trusts Law, (1st Ed) (2021) (LexisNexis) (With Christopher Hare)
- Halsbury’s Laws of Singapore (Vol 16(2): Revenue and Taxation- Income Tax), (2020) (LexisNexis) (With Liu Hern Kuan)
- Halsbury’s Laws of Singapore (Vol 16: Revenue and Taxation- Other Taxes), (2018) (LexisNexis) (With Ong Ken Loon and Liu Hern Kuan)
- "CIT v AQQ: The Singapore GAAR and its Australasian Influences” (2023) British Tax Review 724-731
- “Tax Challenges in Debt Financing Involving Digital Tokens” (2022) 17(4) Capital Markets Law Journal 564-582
- “Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy” (2022) 19(2) eJournal of Tax Research 273-303 (With Glendon Goh)
- “Contracts Formed by Software: An Approach from the Law of Mistake” (2022) Journal of Business Law 97-117
- “A Framework for Understanding the Taxation of Digital Tokens” (2021) 50(4) Australian Tax Review 260-269
- “Beneficial Ownership in Domestic Tax Legislation: Some Clarity, But Far From ‘Well Established’” (2025) 45(4) Legal Studies 638-642
- “A Reformulated Test for Unconscionability” (2019) 135(3) Law Quarterly Review 400-405 (With Walter Yong)