Tax Law

Vincent OOI

Publication Type

Book Chapter

Publication Date

8-2025

Abstract

The first edition of this chapter was divided into three main parts: (a) international tax law; (b) domestic tax law; and (c) tax and regulation. This second edition updates each of these parts and adds two new areas for discussion: (d) taxation of crypto assets; and (e) taxation and generative artificial intelligence (“AI”). In line with the intention that this chapter (and, more generally, the book) be used as a primer, leading publications for each of these areas will be referenced, for readers to do further reading if they so wish.

Keywords

Tax Law

Discipline

Tax Law

Publication

Law and Technology in Singapore (2nd Ed)

Editor

CHESTERMAN, Simon; GOH, Yihan; PHANG, Andrew Boon Leong

First Page

569

Last Page

599

ISBN

9789819422685

Publisher

Academy Publishing

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