Sam Sim, a board member of Tax Analysts, USA, member of Tax Academy- SMU STARI academic expert panel and member of International Association of Tax Judges, had served as expert consultant to the United Nations, the World Bank and the Asia Development Bank and is a listed expert of the Foundation for International Tax Dispute Resolution. He was Regional Vice-President (Europe, Middle East, Africa, Asia, and Latin America) of the Tax Executive Institute (TEI) and previously President of the TEI Asia board and Chair of the Capital Markets Tax Committee TP Sub-Committee. He had served on global roles in Controversy, Policy and Transfer Pricing at the largest US IT multinational company, a FTSE 100 financial institution and a major global investment fund. He served as a member of the Income Tax Board of Review adjudicating income tax disputes and is listed as an expert in Tribute (Foundation for International Taxation Dispute Resolution).
Mr Sim had previously served as an examiner for the UK Chartered Institute of Taxation and a member of the Advanced Diploma in International Taxation Committee and co-led the design of ADIT Pillar 2 module. He has lectured at, inter alia, the Master of Tax programme at the University of Social Science, University of Leiden’s Executive Tax Programs, Fudan University, University of Vienna and International Bureau of Fiscal Documentation’s (IBFD) programs. He has published extensively, including with Wolters Kluwer CCH, Lexis-Nexis, the International Tax Review, the IBFD and Bloomberg BNA. He holds graduate degrees in Law (NUS LLB, NYU LLM (Tax)), Economics (BA, MA, Cambridge University), Accounting (MPA, SMU) and is a Certified Public Accountant (CA) and Accredited Tax Advisor (Income Tax).
Sam is the co-author of Singapore Master Tax Guide (44th edition), Singapore Master Transfer Pricing Guide 2022/23 (2nd edition) and the Singapore Master Guide to BEPS 2.0 – Multinational Enterprise (Minimum Tax).
Qualifications
- National University of Singapore LLB, New York University LLM (Tax)), Economics (BA, MA, Cambridge University), Accounting (MPA, Singapore Management University)
- Certified Public Accountant (Singapore)
- Accredited Tax Advisor (Income Tax)
- Accredited Director (Singapore Institute of Directors)
- Attorney-at-law (New York)
- Advocate & Solicitor (Singapore)
Area of expertise
- Tax