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Jill Lim


Deloitte Singapore

6 Shenton Way OUE Downtown 2 #33-00

Singapore 068809

Tel: +65 6530 5519

Fax: +65 6538 6166



Jill Lim, Deloitte Singapore, is a tax partner and leads the global employer services (GES) practice in Singapore and Southeast Asia (SEA). She began her career with the Inland Revenue Authority of Singapore (IRAS) before joining Deloitte Singapore and is now instrumental in the establishment of the dedicated GES practice in Singapore and SEA. Under her leadership, the GES practices in Singapore and SEA have more than doubled their sizes and have continued to grow and expand on the service scope to provide more strategic, proactive and value-added support to clients in Singapore and the region.

Jill has extensive tax experience serving local, multinational, listed companies, and their employees in Singapore and the Asia Pacific region spanning various industries. She is also serving several high-net-worth individuals in Singapore. Her forte is in advising on the structuring of cross-border assignments, remuneration packaging, tax equalisation, pension issues, and taxation of equity and deferred compensation. With the focus in many countries on restriction of immigrations of foreign hires and the linkage between individual tax and immigration, Jill has also been involved in advising on complicated immigration matters and in overseeing the immigration services that are provided by the team in Singapore. She has assisted many companies in liaising with the IRAS on the ruling requests relating to the tax treatment of transactions and compensation items, and in the voluntary disclosure programmes to mitigate tax risk, etc. for the companies and their employees.

Jill is an active speaker and participant at external seminars, clients' events and the various GES conferences and roadshows held in SEA, Asia Pacific, Europe and the US.

Jill has a bachelor's degree in accountancy from the National University of Singapore. She is a certified accountant with the Institute of Singapore Chartered Accountants (ISCA) and is a member of the Singapore Institute of Accredited Tax Professionals (SIATP).


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An intense period of lobbying and persuasion is under way as the UN secretary-general’s report on the future of international tax cooperation begins to take shape. Ralph Cunningham reports.
Fresh details of the European Commission’s state aid case against Amazon emerge, while a pension fund is suing Amgen over its tax dispute with the Internal Revenue Service.
The OECD’s rules may be impossible for businesses to manage, according to tax experts from companies including Shell.
The UK government is now committed to replacing the ‘super-deduction’ with a 100% capital allowances regime to offset the impact of the corporate tax rise to 25%.
Corporate tax is set to rise in the UK for the first time in decades, but the headline rate remains historically low despite what many observers think.
President Joe Biden’s nominee is set to be confirmed as IRS commissioner for a five-year term.
British companies are waiting to hear the details of what will replace the 130% ‘super-deduction’ next week, while Spain considers stopping a major infrastructure company moving to the Netherlands.
President Joe Biden wants to raise corporate tax and impose a higher stock buyback tax on US businesses, but his budget proposal faces insurmountable obstacles in Congress, writes Ralph Cunningham.
EY is still negotiating the terms of the plan to split its audit and consulting functions, but the future of tax services is reportedly a sticking point.
Country-by-country reporting is the best option for safe harbour provisions under the global anti-base erosion rules, according to tax directors at companies including Standard Chartered Bank and Pernod Ricard.