About
Based in Singapore, Tim provides comprehensive US tax counsel to a diverse global clientele, ranging from international startup companies and fund investors to ultra-high-net-worth (UHNW) individuals and families. His practice serves as a strategic bridge for US-connected interests in the Asia-Pacific region, with a particular focus on the technology, life sciences, semiconductor, and crypto/blockchain sectors.
Corporate & Institutional Tax Strategy
Tim advises multinational corporations and investment funds on complex cross-border structures and compliance. His expertise includes:
- International Tax Regimes: Navigating Passive Foreign Investment Companies (PFIC), Controlled Foreign Corporations (CFC), Global Intangible Low-Taxed Income (GILTI), Subpart F income, and Foreign-Derived Intangible Income (FDII).
- Fund Formation & Operations: Drafting and negotiating Limited Partnership Agreements (LPAs), Private Placement Memorandums (PPMs), Side Letters, and Subscription Agreements.
- Investment Optimization: Advising on Foreign Tax Credits (FTC), US Trade or Business (commonly known as US Tax Nexus), Qualified Small Business Stock (QSBS), and US real estate investments under the Foreign Investment in Real Property Tax Act (FIRPTA).
Private Client Services & Wealth Management
Extending his practice to the individual level, Tim represents US-connected families across Greater China and Southeast Asia on sensitive tax and estate matters. He frequently partners with private banks to provide:
- Estate & Succession Planning: Designing sophisticated estate plans, trusts, and wealth management structures to ensure long-term preservation of capital.
- IRS Compliance & Disclosure: Assisting clients with Internal Revenue Service (IRS) compliance, including voluntary disclosures and complex reporting requirements.
- Expatriation: Navigating the "Covered Expatriate" rules for individuals relinquishing their US Citizenship or Lawful Permanent Residency (commonly known as a Green Card).
Tim earned his Juris Doctorate from the University of California, Berkeley, School of Law (Berkeley Law) and is a US-qualified lawyer, having passed the California Bar Exam.
Tim is fluent in English and conversant in Cantonese.
Experience
- Represented a BPO company in the sale of the company from a US tax perspective.
- Represented a major family office in the deployment of over US$100 million.
- Advised and structured a debt investment into the US for a major Japanese gaming company.
- Advised and structured the employee benefit plan for U.S. employees of a bioscience company publicly traded on the Hong Kong and Shanghai stock exchanges.
- Advised multiple crypto companies and funds on various US tax issues (including the US tax implications of a SAFT).
- Represented the heir of a Hong Kong billionaire family in navigating IRS compliance and disclosure programs.
- Represented several non-US estates before the IRS concerning US estate tax matters.
- Structured a private equity fund's acquisition of a fast-food restaurant chain in Korea from a US tax perspective.
Prior to joining our Firm, Tim advised on the following notable transactions:
- Glu Mobile, a global developer and publisher of mobile games, in its $2.4 billion acquisition by Electronic Arts.
- Sema4, a patient-centered genomic and clinical data intelligence company, in its $2 billion SPAC business combination with CM Life Sciences.
- Day One Biopharmaceuticals, a clinical-state biotech company, in its $130 million Series B Financing.
- Stripe, a global fintech company, in its acquisition of Paystack.
- Cisco in its acquisition of Kenna Security.
Book a meeting with Timmoney
If you have any US tax queries or require further assistance, we invite you to book a chat with Timmoney here.
