Cher Hui

LIM, Cher Hui

Senior Lecturer

ACCOUNTING

(65) 6516 4120
bizlch@nus.edu.sg
BIZ 1 7-26
Curriculum Vitae

Educational Qualifications

  • Master of Applied Finance, Applied Finance, University of Melbourne, Australia, 1999
  • Bachelor of Business, Business, Monash University, Australia, 1994

Academic Experience

  • Senior Lecturer, National University of Singapore (NUS), Singapore, 2012 - current
  • Senior Visiting Fellow, National University of Singapore (NUS), Singapore, 2011 - 2012
  • Senior Teaching Fellow, Nanyang Technological University, 2009 - 2011

Selected Publications

Lim, Cher Hui (2010), "Cash Conversion Scheme for Qualifying Equipment under the PIC Scheme Under the Productivity and Innovation Credit Scheme", CPA (Singapore), Vol.1, No 4
Lim, Cher Hui and Tan K.G Clement (2010), "An Analysis of the Enhanced Capital Allowance for Qualifying Equipment under the PIC Scheme", CPA (Singapore), 1(3), 34-35
Lim, Cher Hui (2014), "The Essential Guide to Income Tax in Singapore (2014) CCH"
Lim, Cher Hui and Mr Pok Soy Yoong (2011), "Chapter 2, Case law guidance on source of business and trade income,The Law and Practice of Singapore Income TaxSingapore"
Lim, Cher Hui (2017), "“Assessing (BEPS) Base Erosion Profit Shifting: Origins, Standards and Reponses”, (Singapore “Report”), Cahiers De Droit, Volume 102”, Pages 665-695, International Fiscal Association,International Fiscal Association (IFA)’s 71st Congress Rio de Janeiro, Brazil.", International Fiscal Association

Selected Publications

2

Journals

2

Books

1

Others

Journal Articles

Lim, Cher Hui (2010), "Cash Conversion Scheme for Qualifying Equipment under the PIC Scheme Under the Productivity and Innovation Credit Scheme", CPA (Singapore), Vol.1, No 4
Lim, Cher Hui and Tan K.G Clement (2010), "An Analysis of the Enhanced Capital Allowance for Qualifying Equipment under the PIC Scheme", CPA (Singapore), 1(3), 34-35

Books/Monographs

Lim, Cher Hui (2014), "The Essential Guide to Income Tax in Singapore (2014) CCH"
Lim, Cher Hui and Mr Pok Soy Yoong (2011), "Chapter 2, Case law guidance on source of business and trade income,The Law and Practice of Singapore Income TaxSingapore"

Others

Lim, Cher Hui (2017), "“Assessing (BEPS) Base Erosion Profit Shifting: Origins, Standards and Reponses”, (Singapore “Report”), Cahiers De Droit, Volume 102”, Pages 665-695, International Fiscal Association,International Fiscal Association (IFA)’s 71st Congress Rio de Janeiro, Brazil.", International Fiscal Association

Research / Teaching Areas

Taxing Digitalised Societies, Taxing The Digital Economy And Digital Businesses

Source Of Business And Trade Income For Purposes Of Income Taxation

Permanent Establishments, Tax Controversies In Double Taxation, Beps

Tax Avoidance

Societal Impact

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Courses

  • ACC3605, Taxation
  • ACC4611 , Advanced Taxation
  • ACC5001 , Business Analysis and Valuation
  • SSB2217 , Singapore Taxation
  • GES1027, Taxation and the Singapore Miracle (University-wide elective)
  • FSP4003 , Field Service Projects

Membership & Professional Activities

  • Member, Income Tax Board of Review
  • Hon. Secretary and Executive Committee member, International Fiscal Association (IFA) Singapore Branch
  • Accredited Tax Advisor - Income Tax (ATA), Singapore Institute of Accredited Tax Professionals (SIATP)
  • Member , International Fiscal Association (IFA) Singapore Branch
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