Academic Profile

Academic Profile

Miss Jow Lee Ying

Senior Lecturer

Division of Business Law
College of Business (Nanyang Business School)

Email: LYJOW@NTU.EDU.SG
Phone: (+65)6592 3087
Office: S3-B1A-21

Education
  • MIntTax University of Sydney 2004
  • BSc(Hons) National University of Singapore 1998
Biography
Lee Ying is an accredited tax advisor with the Singapore Institute of Accredited Tax Professionals (SIATP). She has a Bachelor’s degree in Science (1st class honours) from the National University of Singapore and a Masters degree in International Taxation from the University of Sydney.

Lee Ying has more than 15 years of professional work experience spanning a number of pertinent areas in corporate tax, including corporate tax policy formulation at the Singapore Ministry of Finance, investment promotion at the Economic Development Board and tax administration at the Inland Revenue Authority of Singapore (IRAS). In particular, Lee Ying’s expertise lies in international tax, and she was directly involved in negotiating and interpreting Singapore’s tax treaties with numerous countries when she was working at the IRAS. While at the IRAS, she was also actively involved in transfer pricing matters, having participated in the development of Singapore’s transfer pricing policies, negotiation of Advance Pricing Arrangements and management of the transfer pricing consultation process. Prior to joining Nanyang Technological University (NTU), Lee Ying was a senior manager in the international tax practice of a leading accountancy firm in Singapore. She currently teaches taxation to NTU undergraduates and remains actively involved in consulting on transfer pricing controversy cases.

Lee Ying has spoken on transfer pricing trends and developments in several forums and she is the chapter author of the withholding tax module for CPA Australia’s Singapore taxation segment.

Selected publications:

The Business Times –
"Avoid getting tripped up by transfer pricing" (2013)

The Business Times –
“Singapore still hot for holding companies” (2011)

Australian Tax Forum –
“Do the CFC Regimes of the US and Japan nullify Singapore’s tax incentives for Headquarters Incentives?” (2004)
Research Interests
International Tax, Transfer Pricing, Tax Treaties
Selected Publications
  • Jow Lee Ying and Yong Sing Yuan. (2017). Related Parties as Used in Transfer Pricing. Singapore Management University School of Accountancy Research , 5(2), 51.

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