Jow Lee Ying

Miss Jow Lee Ying serves as a Senior Lecturer at Nanyang Business School, Nanyang Technological University, specializing in Business Law with expertise in international taxation. Her professional journey spans over 15 years across Singapore's key tax institutions.

Her academic credentials include:

• Bachelor of Science (1st class honours), National University of Singapore
• Master of International Taxation, University of Sydney

Her research focuses on international tax policy and transfer pricing mechanisms, drawing from direct involvement in Singapore's tax treaty negotiations and transfer pricing framework development at IRAS. She examines cross-border tax compliance challenges for multinational enterprises, particularly regarding Advance Pricing Arrangements and treaty interpretation.

Publication analysis reveals consistent emphasis on Singapore's strategic positioning in global tax architecture, with recurring themes in transfer pricing controversies (2013), holding company advantages (2011), and interactions between controlled foreign corporation rules and tax incentives (2004).

Professionally, she maintains active practice as an accredited tax advisor with the Singapore Institute of Accredited Tax Professionals (SIATP) and consults on transfer pricing disputes while teaching undergraduate taxation courses at NTU.