Stephen Phua 潘来发, BBM, PBM

顾问 CONSULTANT

潘来发教授，BBM，PBM 是安盛律师事务所的顾问他在税务领域拥有丰富的经验。

Professor Stephen Phua, BBM, PBM is a Consultant at Allen & Gledhill, who has a wealth of experience in the area of taxation.

潘教授在新加坡国立大学法学院任教逾35载，其主讲的税法、增值税/消费税、国际税法及商业金融等课程广受赞誉。他现任该校法学硕士（国际商法）项目联合主任，并担任EW Barker法律与商业研究中心学术研究员。此外，他常受邀赴新加坡、澳大利亚、加拿大、中国、日本、瑞士及美国等多国顶尖学府讲学及担任客座教授。

Stephen has been teaching in the Faculty of Law at the National University of Singapore for more than 35 years, where he earned a strong reputation for his modules in tax, VAT/GST, international tax law and business & finance. He also serves as the co-Director of the LL.M (International Business Law) programme and an Academic Fellow at the EW Barker Centre for Law and Business. He is a frequent speaker and was visiting faculty in several leading academic institutions in Singapore, Australia, Canada, China, Japan, Switzerland and the USA.

潘教授曾在新加坡三大税务法庭（所得税复审委员会、消费税复审委员会及估价复审委员会）担任委员，每个机构任职均逾十年。同时，他兼任新加坡国内税务局（IRAS）顾问，并常被外国税务机关及纳税人聘为新加坡税法专家，参与国际仲裁及国内税务争议解决。2012年，他在上海华东政法大学创立国际税法研究中心，并担任该中心国际主任数年。

He was a member on all the three tax tribunals in Singapore (Income Tax Board of Review, GST Board of Review and Valuation Review Board), each for more than a decade. He was also a part-time consultant in the Inland Revenue Authority of Singapore (IRAS) and is frequently sought as an expert on Singapore tax laws by foreign tax authorities and taxpayers in international arbitration as well as domestic disputes. In 2012, he established the Center for International Tax Law in East China University of Political Science and Law in Shanghai, where he served as its International Director for several years.

潘教授于2012至2015年间获选为上海市"东方学者"，成为首位获此殊荣的新加坡法律学者。他多次在国际学术会议发表论文，并在核心期刊发表学术文章及专著章节。其主编著作包括：《金融监管与资本市场最新发展》（“Recent Developments in Financial Regulation and Capital Markets”，2003年）及《亚洲消费税研究》（“Excise Taxation in Asia” ，2007年）。

Stephen has earned the distinction of being the first legal scholar from Singapore to be appointed by the Shanghai Municipality as an Eastern Scholar from 2012 to 2015. He has delivered papers in many international conferences and published articles in refereed journals and chapters in books. He is the Editor of two books: “Recent Developments in Financial Regulation and Capital Markets” (2003) and “Excise Taxation in Asia” (2007).

因其对国家的贡献，潘教授于2016年获颁长期服务奖章（Pingat Bakti Setia），2020年获颁公共服务奖章（Pingat Bakti Masyarakat），并于2025年获颁公共服务星章（Bintang Bakti Masyarakat）。

For his contributions to the nation, Stephen was conferred the Long Service Medal (Pingat Bakti Setia) in 2016, the Public Service Medal (Pingat Bakti Masyarakat) in 2020, and the Public Service Star (Bintang Bakti Masyarakat) in 2025.