Swee Thiam focuses on corporate tax compliance, business tax advisory, capital allowance studies and annuity tax accounting as well as more than 20 years of experience in tax compliance and advisory in international and corporate taxation. Swee Thiam’s clients include multinationals, public listed companies and local corporations in the aviation, hospitality, engineering services, resources, trading and manufacturing industries.

A specialist in the Aviation sector, Swee Thiam serves clients in the aviation and aircraft leasing industries. He advises airlines on taxation matters in Singapore, including aircraft leasing arrangements, and foreign airlines on their set-up of operations in Singapore. He also advises aircraft leasing companies on aircraft leasing structures and the application of the Aircraft Leasing Scheme in Singapore. He works closely with the EY Audit team on the audit of the taxation accounts of aircraft leasing clients in Singapore as well as the EY-Ireland aircraft leasing team to advise clients on the establishment of aircraft leasing platforms. Other credentials include advising on the potential listing of an aircraft leasing trust in Singapore in 2012.

Swee Thiam’s practical experience includes advising on the taxation aspects of restructuring and cross-border business transactions, obtaining tax rulings from the Inland Revenue Authority of Singapore (IRAS) and dealing with tax enquiries on tax controversial matters raised by the IRAS.

Tracy has more than 10 years of experience handling a multitude of tax affairs for a broad range of
clients. She has predominantly been engaged with clients on their incentive matters, starting from the inception of the Business Incentives Advisory group in 2009.
Throughout the years, Tracy has provided invaluable assistance to clients in numerous contexts. She has helped with incentive planning, negotiations, and subjective applications to the Singapore government, whether during the process of establishing a new presence in Singapore, expanding existing operations, or navigating challenges in meeting current incentive milestones.

More recently, Tracy has been involved in renegotiating existing incentives for companies impacted by OECD Pillar 2. Tracy frequently liaises with key Singapore authorities such as the Singapore Economic Development Board, Enterprise Singapore, and the Inland Revenue Authority of Singapore as a fundamental aspect of her role.
In addition to the above, Tracy has also supported clients in site selection studies where she evaluates the relevance of incentives for specific activities in the ASEAN region.