Stephen Phua

BIOGRAPHY

Stephen Phua teaches Income Tax, Goods and Services Tax, Corporate Taxation, International Tax and Business & Finance for Lawyers in the Faculty of Law, National University of Singapore where he also serves as Tax Director, EW Barker Centre for Law and Business.

He was a visiting scholar/professor to several leading universities in Australia, Canada, China, Japan, Switzerland and the USA. He served as a member for more than a decade on each one of the three tax tribunals in Singapore (Income Tax Board of Review, Goods and Services Tax Board of Review and Valuation Review Board). He was reappointed as a member of the Income Tax Board of Review in 2015. Currently, he is a senior consultant for taxation laws in a law firm in Singapore.

He has delivered papers in many international conferences and published articles in refereed journals and chapters in books. He is the Editor of 2 books: “Recent Developments in Financial Regulation and Capital Markets” (2003) and “Excise Taxation in Asia” (2007).

RECENT PUBLICATIONS

Book Chapters

• Stephen Phua and Joshua Lai, 'Singapore and BEPS' in Kerrie Sadiq, Adrian Sawyer & Bronwyn McCredie (ed), Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Jurisdictions (Fiscal Publications 2019)

RESEARCH INTERESTS

• Taxation Laws

Education

• LLM (Tax) (University of London); LLB (NUS); Advocate & Solicitor (Singapore)

Current Courses

• Business & Finance For Lawyers
• Tax Planning And Policy
• Taxation Issues in Cross-Border Transactions
• Corporate Tax: Profits & Distributions