Chun Ying Ng

Chun Ying Ng

Local Principal
Wong & Leow LLC


Ng Chun Ying is a local principal in the Singapore office and she advises clients on both contentious and non-contentious tax matters with a focus on tax dispute resolution. She has assisted and represented clients on a wide range of tax audit and controversy matters, in areas including corporate tax, personal income tax, transfer pricing, tax incentives and exchange of information.

She draws from her former experience as a commercial disputes litigator with a view to advocate her clients’ case effectively. Chun Ying also has experience in advising on corporate restructuring, planning for tax optimisation, tax risk management and various aspects of Singapore tax issues generally. She regularly speaks at events organised by Baker McKenzie and externally.

Representative Legal Matters

Recent matters include:

  • Advising and representing a US-listed multinational corporation in an appeal before the Income Tax Board of Review in a dispute over R&D cost-sharing deductions.

  • Advising and representing one of the largest global companies in a dispute related to the Global Trader Programme incentive.

  • Advising and representing a Fortune 500 company in a dispute related to the Finance and Treasury Centre incentive.

  • Advising one of the largest global companies in the digital economy industry on the income tax implications of their business model.

  • Advising and representing a leading international competitor in the telecommunications industry in a tax dispute involving writing-down allowances on acquisition of intellectual property and deduction of research & development expenses.

  • Advising a Fortune 500 company on a major global business restructuring project involving direct tax, indirect tax, transfer pricing and employment issues.

  • Advising a multinational corporation in structuring its intercompany payments to achieve optimisation from foreign and Singapore tax, customs, transfer pricing and regulatory perspectives.


  • Singapore (2010)


  • National University of Singapore (LLB Honors)


  • English
  • Mandarin