Lye Yuan Jun
Associate Director
Tax & Private Client Services
- Singapore
- Drew & Napier LLC
- T +65 6531 2289
- F +65 6535 4864
- Send Email
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Key Practices
Qualifications
- LL.B. (Hons), National University of Singapore (2015)
- Admitted to the Singapore Bar in 2016
Yuan Jun advises clients on Singapore tax issues in advisory, transactional and contentious matters. Her experience covers the major tax types in Singapore (income tax, goods and services tax, stamp duty and property tax), cross-border taxation as well as the application of specialised tax regimes to particular sectors.
Yuan Jun assists multi-national corporations in the tax aspects of structuring their business operations and investments in Singapore. She also supports them in a range of transactions including group reorganisation, financing, re-domiciliation and other intra-group arrangements relating to capital structure, intellectual property holding and employee remuneration.
Yuan Jun also assists clients through the various stages of the tax dispute life cycle. She has assisted clients in a variety of sectors, applying the particularities of the business model in each case to the legal arguments in support of the tax treatment.
- Advised a major international oil & gas player on the domestic and cross-border tax considerations in structuring a multinational group’s IP holding structure.
- Resolved the characterisation of an intellectual property cost-sharing arrangement which resulted in income tax deductions on over US$1 billion of payments for our client, a leading payment services provider.
- Successfully persuaded IRAS to adopt a different interpretation of the applicable tax treaty than what IRAS had been applying to the Singapore operations of a foreign financial institution.
- Advised multinational groups in the pharmaceutical, shipping, cosmetics and agricultural commodities industries on applicable tax incentive regimes.
- Advised on the proposed re-domiciliation of a leading global energy trading group’s holding company to Singapore.
- Member, International Fiscal Association, Singapore Branch
- Member, Law Society of Singapore
- Member, Singapore Academy of Law