Allen Tan
Biography
Allen Tan is the chair of the Asia Pacific Tax practice at Baker McKenzie and the head of the Tax and Trade practice at Baker McKenzie Wong & Leow. He works closely with the Global Fortune 500 companies, investment funds and major conglomerates, supporting their tax needs across both international and domestic markets.
Ranked as a Band 1 Lawyer in Chambers Asia Pacific, Allen is recognised as a leading lawyer for his tax controversy and corporate tax work in many other prominent legal and tax directories, including Legal 500 and International Tax Review. Clients commended that Allen is "an exceptional lawyer with a strong combination of legal and tax expertise. He is probably one of the best in Singapore," in which "[he] and his team are [the client’s] trusted advisors for tax matters. There is an added level of assurance and confidence once they are chosen as the service providers for a particular engagement." Allen is also highly praised by clients for being "very well networked and [having] the practice expertise of someone who has seen things from multiple perspectives, including business and government." Allen was also recognised in 2015 as one of "Singapore’s 40 most influential lawyers aged 40 and under" by Singapore Business Review and was also featured in the inaugural Asian Legal Business (ALB) 40 under 40 List, which highlights the brightest young legal minds across the Asia Pacific region. In addition, he is listed as a Highly Regarded Tax Controversy Leader and a Indirect Tax Leader in Singapore since 2013, and named “Asia Tax Practice Leader of the Year” by International Tax Review (ITR) in 2018.
Allen currently serves as deputy chair and board member of Singapore Chartered Tax Professionals (SCTP), where he also serves as SCTP's Tax & Levies Committee member for many years. Allen was a member of the Joint Study Group formed by the Inland Revenue Authority of Singapore to study the design of the then proposed OECD BEPS Pillar 2 implementation in Singapore. He is also a principal examiner at the Singapore Institute of Legal Education. As a recognized leader in the field with his deep experience across both advisory and contentious matters, Allen is regularly engaged by MNE groups on tax governance, policy shifts and regional tax risk management. He plays a key role in shaping tax dialogue in Asia Pacific, bringing together legal and tax insight with commercial strategy.
Practice Focus
Representative Legal Matters
- Assisted a major Asian conglomerate with its corporate transformation exercise which involves consolidating its multiple business lines. The project spans 22 countries with 165 entities globally and takes into account significant global developments such as BEPS, US tax reform and Brexit.
- Extensive experience advising on OECD Pillar Two implementation and strategy, having led numerous global restructuring, IP planning, and fiscal support projects across various sectors including technology, life sciences, and manufacturing. Work includes navigating complex legislative developments and engaging directly with revenue authorities and policymakers to interpret emerging rules, advocate for policy clarity, to secure commercially effective outcomes.
- Assisted one of the world's largest global multinational technology companies in restructuring its key operations following US tax reform and changes introduced in various jurisdictions, including Singapore, in light of OECD's BEPS project. Allen advised the company in navigating various novel and untested tax legislation, including engagements with various governmental authorities.
- Successfully represented one of the biggest companies in the world in a tax dispute with the Inland Revenue Authority of Singapore over the application of tax incentive laws. The dispute raised a number of important issues, such as the scope of the applicable tax incentives, the interpretation of the relevant legislation, and even constitutional law issues concerning exercise of discretion under tax laws.
- Structured a time-sensitive cross-border financing transaction, having to contend with legacy and commercial issues, coordinating with foreign counsel across multiple jurisdictions across all three regions to ensure legal viability, addressing complex technical issues through rigorous analysis across tax law, conflicts of law, and administrative considerations, and working closely with corporate teams to ensure proper implementation.
- Assisted a major oil and gas company with its joint venture arrangements for the extraction, production and sale of natural gas. Allen advised the company on various aspects of the joint venture arrangement, including the planning and setting up of the financing and sales structure, the functions and activities the various parties involved, while taking into account regional tax considerations and the transfer pricing policy for the group.
- Assisted a leading technology company that is widely recognised as an industry leader with its strategic joint venture in China. As the joint venture arrangement was complex, and involved the transfer of technology, Allen advised the company on a range of diverse tax issues, while taking into account business/commercial realities of the transaction, the dynamics between the parties, the regulatory issues and considerations as well as providing holistic, commercially astute and innovative advice to the company.
- Advised a leading operator of an online marketplace on a potential expansion of its business lines as well as the identification and mitigation of its permanent establishment risks across 13 Asia Pacific jurisdictions. Allen explored a number of potential business models and provided detailed advice on the direct and indirect tax implications of the ideal models for each of the 13 jurisdictions under review.
- Advised one of the world's largest technology companies with the restructuring of its IP holding structure. The project is particularly complex due to the historical relationships and transactions spanning multiple jurisdictions. Allen assisted the company in navigating a wide range of novel and complex issues, including IP law and commercial arrangements, which draw upon Allen's experience in handling legal, accounting and transfer pricing issues.
- Represented a US-listed multinational corporation in an ongoing appeal before the Singapore High Court against the disallowance of the deduction of R&D expenses under a cost-sharing agreement. This case is the first of its kind to be litigated in Singapore.
- Advised a global luxury brand on restructuring its global transfer pricing model, and on the key design considerations of a new sustainable model. Allen assisted the company with planning, risk assessment/management as well as pro-active dispute resolution measures such as advanced pricing arrangements.
- Represented one of the world’s largest semiconductor companies in multiple high-value tax audits involving R&D deductions and capital allowance claims, requiring strategic audit management and cross-disciplinary legal analysis.
- Advised a multinational technology enterprise on a regional marketplace and data centre feasibility project, focusing on GST/VAT implications of digital content and service sales across Asia Pacific, and direct tax and transfer pricing considerations related to owning and operating data centres in various jurisdictions.
- Assisted a global e-commerce and technology company with setting up a strategic logistics and warehousing hub in the APAC region. Allen had to advise on a complex and highly elaborate supply chain which involved a network of entities engaged in activities ranging from product selection and placement, order confirmation, procurement and storage as well as the order delivery and fulfilment.
Professional Associations and Memberships
- Singapore Chartered Tax Professionals (SCTP) – Deputy Chair and Board Member
- International Fiscal Association (Singapore branch) – Immediate Past Chairman
- Singapore Chartered Tax Professionals – Accredited Tax Advisor (Income Tax), Accredited Tax Practitioner (GST)
- Singapore Chartered Tax Professionals – Tax & Levies Committee Member
- Bar of England and Wales – Member
- Middle Temple Inn of Court – Barrister
- Law Society of Singapore – Member
- Continuing Professional Development Committee, Law Society of Singapore – Member
- Singapore Institute of Legal Education – Principal Examiner
- Singapore Academy of Law – Member
- Bar of Malaysia & Kuala Lumpur – Member
Admissions
- Singapore
- England & Wales
- Malaysia
Education
- University of Sheffield
- National University of Singapore
- Nottingham Law School
Languages
- Chinese
- English
- Malay
Previous Offices
- Kuala Lumpur