Jimmy Oei Partner Practice Area: Banking & Finance Practice Tax Practice Private Client Practice     LLB (Hons), National University of Singapore LLM (Tax) (London) Advocate & Solicitor, Singapore   T (65) 62320440 E jimmy.oei@rajahtann.com Email  |  Print  |  vCard

Jimmy joined the firm in June 2011, having spent over 20 years with the tax authority. Prior to joining the firm, Jimmy held the appointment of Principal Legal Officer in the Inland Revenue Authority of Singapore. He also concurrently held the position of Senior Tax Specialist (Accredited).

During his time with the tax authority, he represented the Comptroller of Income Tax, the Chief Assessor and the Comptroller of Property Tax and Commissioner of Stamp Duties in a number of cases before the tribunals, the Singapore High Court and Court of Appeal. Jimmy had also participated in the negotiations of a number of tax treaties between Singapore and Singapore’s trading partners.

Reported Judgments

• TBY v Comptroller of Income Tax (1992) 1 MSTC 5,114; (1992) 1 MSTC 7,197; (1993) 2 MSTC 7,205
• TTT Pte Ltd v Comptroller of Income Tax (1995) 2 MSTC 5,189
• W Holding Private Limited v Comptroller of Income Tax (1992) 1 MSTC 5,135
• Van Ommeren Terminal (S) Pte Ltd v Chief Assessor and the Comptroller of Property Tax (1992) 1 MSTC 5,124; (1993) 2 MSTC 7,221
• Commissioner of Stamp Duties v Sinpex Investments Pte Ltd (Formerly known as InterOcean Properties Pte Ltd) (1993) 2 MSTC 7,123
• CIT v ACC [2010] SGCA 13 
• ACC v CIT [2010] SGHC 316 
• Doris Cheok v Commissioner of Stamp Duties [2010] SGCA 28

Memberships / Directorships

• Member, Singapore Academy of Law
• Member, Law Society of Singapore
• Member, Singapore Institute of Accredited Tax Professionals

Publications

• Taxation of Artistes and Sportsmen under Singapore’s Domestic Law and its Tax Treaties IBFD Bulletin for International Taxation Vol. 63 - Number 1 – January 2009