Keith Lam

Associate Director, Tax & Private Client Services

Key Practices

Qualifications

  • LL.B (Hons), National University of Singapore
  • Admitted to the Singapore Bar in 2014

Keith has wide-ranging experience in tax dispute resolution as well as tax transactional advisory matters spanning income tax, stamp duty and goods and services tax.

He has acted for clients at all levels of the tax dispute resolution process in Singapore, including the first-instance tribunals such as the Income Tax Board of Review and Valuation Review Board. He has also had the privilege of appearing before the High Court the Court of Appeal in several appeals.

Keith’s other key practice is advising on the tax implications of all manner of corporate transactions, such as mergers and acquisitions; group restructuring exercises; capital reorganization and other finance exercises; and company re-domiciliation. The transactions Keith handles frequently have significant cross-border elements involving the consideration and application of Avoidance of Double Taxation Treaties. A particular area of Keith’s expertise is in the conduct of deep-dive group-wide tax due diligence as a preparatory step in a wide range of corporate exercises.

Keith also has experience in tax audit and investigation matters, and has assisted in the resolution of several such matters without criminal prosecution.

Keith was on the Dean’s List over multiple years during his time in the National University of Singapore.

Here is a representative list of matters that Keith has been involved with:

  • Acted for a global retail mall before the Income Tax Review Board, High Court and Court of Appeal in a dispute involving the deduction of interest expenses incurred following a complex restructuring exercise.

  • Successfully obtained a favourable resolution for a Singapore REIT concerning the tax transparency treatment of rental support payments.

  • Advised a global bank on complex income tax issues concerning the provision of inter-group services.

  • Acted for a Singapore REIT in a property tax dispute before the Court of Appeal concerning the impact of tenant’s fixtures on annual value.

  • Advised on the planned inward re-domiciliation of the holding company of a global textiles and manufacturing group as part of a group-wide restructuring and re-organisation exercise.

  • Member, Law Society of Singapore
  • Member, Singapore Academy of Law