Phua Kuan Hua
Kuan Hua is a Senior Manager at Deloitte Singapore’s Tax & Legal team, where he excels in advising on M&A and international tax issues. He plays a pivotal role in guiding multinational enterprises through the complexities of Pillar Two and securing tax incentives that boost client competitiveness. Prior to this, he honed his expertise over three years with Deloitte London’s Real Estate Tax Group—Europe’s largest—specialising in real estate transactions across Europe and serving as the Group’s Pillar Two technical champion.
Academically, Kuan Hua is exceptional. He topped his cohort at the University of Oxford’s MSc in Taxation program, clinching multiple best paper awards. He also graduated summa cum laude from SMU with a perfect GPA in the Bachelor of Accountancy and Bachelor of Business Management, receiving multiple graduating awards including the prestigious SMU CIRCLE Award. His career with Deloitte began in 2016 after victories in the National Tax Competition (2015) and Deloitte SEA Tax Case Challenge (2016).
Beyond his professional achievements, Kuan Hua is an Adjunct Lecturer at SMU, bridging theory and practice. He has served on the Impact Maker Council at Deloitte Southeast Asia and the Executive Committee of the Inland Revenue Authority of Singapore Youth Network.
EDUCATION
MSc in Taxation, University of Oxford
Bachelor of Accountancy, Singapore Management University
Bachelor of Business Management (Finance Major), Singapore Management University
Chartered Accountant of Singapore
ASEAN Chartered Professional Accountant
Accredited Tax Practitioner (Income Tax)
RESEARCH INTEREST
Tax treaty interpretation
Accounting and tax base
Tax incentives in the Pillar Two world
Gen AI and tax automation
TEACHING INTEREST
Taxation
Financial accounting
Ethics
SELECTED RECOGNITION AND AWARDS
Field Court Tax Chambers Prize for Best Overall Performance on the MSc in Taxation
Faculty of Law Prizes for Best Performance in Taxation of Corporate Finance; EU Tax Law; and Ethical Issues in Tax Practice
Champion, National Tax Competition 2015 and Deloitte Southeast Asia Tax Case Challenge 2016
SMU CIRCLE Award
Auditor General’s Office Outstanding Achievement Award
SELECTED PUBLICATIONS
Phua, Kuan Hua, Navigating Tax Transparency: Challenges and Opportunities for Trust Building (2023). Available at SSRN: https://ssrn.com/abstract=5214938
Phua, Kuan Hua, Redefining Tax Strategies for Multinational Enterprises: Navigating Transparency, Compliance, and Ethical Imperatives in a Changing Global Landscape (2023). Available at SSRN: https://ssrn.com/abstract=5215618
Phua, Kuan Hua, Adapting VAT Systems for the Digital Economy: A Critical Analysis of EU and OECD Initiatives (2024). Available at SSRN: https://ssrn.com/abstract=5215644
Phua, Kuan Hua, Accounting Profit in Corporate Profit Taxation: A Critical Examination of Norms and Contexts (2024). Available at SSRN: https://ssrn.com/abstract=5215652
Phua, Kuan Hua, The Fault Lines in Finance: Evaluating the Debt-Equity Divide in Tax Law (2024). Available at SSRN: https://ssrn.com/abstract=5215658
SELECTED APPOINTMENTS/SERVICES
Council member, Deloitte Southeast Asia’s WorldClass Impact Maker Council
Executive Committee member, Inland Revenue Authority of Singapore Youth Network
