Leng Harn Szuan

Harn Szuan Leng

Local Principal
Baker & McKenzie Wong & Leow


Harn Szuan advises on Singapore and regional tax issues.

In 2015, Harn Szuan spent a year in the US where she focused on developing Singapore-inbound opportunities. Before joining Baker McKenzie Wong & Leow, Harn Szuan worked in one of the Big Four accounting firms in Singapore.

Practice Focus

Harn Szuan focuses on tax planning in cross-border business restructuring, mergers and acquisitions as well as tax controversy.

Representative Legal Matters

  • Assisting a major European consumer company in a transfer pricing-related mutual agreement procedure under the Singapore-Indonesia tax treaty involving.
  • Assisting a major social media company in a mutual agreement procedure under the Singapore-Indonesia tax treaty involving permanent establishment issues.
  • Advising a gaming company on tax incentive considerations as well as its distribution structure for self-developed and third-party developed games, including IP restructuring and licensing considerations.
  • Advised an online food delivery platform on the tax implications of its expansion in Singapore.
  • Assisted a Singapore-headquartered company in a mutual agreement procedure under the Singapore-India tax treaty on taxation of income.
  • Advised a US technology company on the restructuring of its distribution structure in the region and related tax considerations, including permanent establishment risks and potential withholding tax exposure.
  • Advised a streaming company on the restructuring of its distribution structure in Asia and provided tax incentive application support.
  • Advised various multinational clients on setting up regional operations using Singapore as regional headquarters or as a trading principal (including the application of tax incentives from various government statutory boards including the Economic Development Board and Enterprise Singapore).
  • Advised a listed petroleum and natural gas exploration and production company headquartered in the US on its joint venture with several key business partners for the extraction, production and sale of natural gas. This includes planning and setup of the financing and sales structures, the functions and activities the various entities involved in the joint venture should perform given the regional tax considerations, and the transfer pricing policy for the group.
  • Assisting clients with stamp duty issues and application for stamp duty relief.

Professional Associations and Memberships

  • Law Society of Singapore - Member
  • Singapore Academy of Law - Member
  • Singapore Institute of Accredited Tax Professionals - Accredited Tax Practitioner (Income Tax)


  • Singapore (2021)


  • King's College London (LLM) (2002)
  • King's College London (LLB) (2001)


  • English
  • Mandarin