Patrick Nai

Patrick Nai is a legal practitioner in Singapore. With documented cases from 2001 to 2015. The lawyer has handled 6 cases in Singapore's courts. Associated with 3 law firms. The lawyer demonstrates particular expertise in income taxation and international tax cooperation. Their track record shows a 50.0% success rate in resolved cases. They have managed 2 complex cases, representing 33% of their total caseload.

Areas of Practice and Expertise

Patrick Nai has demonstrated expertise across 21 primary practice areas, with significant experience in income taxation and administrative law.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Income taxation	5 cases	15% of total caseload	Highly Specialized94% relevance score	Patrick Nai has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 5 cases which represents 15% of their total caseload.
Administrative Law	5 cases	15% of total caseload	General Practice42% relevance score	Patrick Nai has demonstrated general practice experiencein this area, handling 5 cases which represents 15% of their total caseload.
International Tax Cooperation	4 cases	12% of total caseload	Highly Specialized89% relevance score	Patrick Nai has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 4 cases which represents 12% of their total caseload.
Civil Procedure	3 cases	9% of total caseload	General Practice23% relevance score	Patrick Nai has demonstrated general practice experiencein this area, handling 3 cases which represents 9% of their total caseload.
Taxation	1 cases	3% of total caseload	Highly Specialized85% relevance score	Patrick Nai has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Ponzi Schemes	1 cases	3% of total caseload	Experienced50% relevance score	Patrick Nai has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Criminal Procedure	1 cases	3% of total caseload	Highly Specialized90% relevance score	Patrick Nai has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Stay of Execution	1 cases	3% of total caseload	Experienced60% relevance score	Patrick Nai has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Road Traffic Act	1 cases	3% of total caseload	Highly Specialized80% relevance score	Patrick Nai has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Foreign Law	1 cases	3% of total caseload	General Practice30% relevance score	Patrick Nai has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Functus Officio	1 cases	3% of total caseload	Highly Specialized95% relevance score	Patrick Nai has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Judgments and Orders	1 cases	3% of total caseload	Highly Specialized75% relevance score	Patrick Nai has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Disclosure of documents	1 cases	3% of total caseload	Experienced50% relevance score	Patrick Nai has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Exchange of information	1 cases	3% of total caseload	Highly Specialized95% relevance score	Patrick Nai has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Tax Evasion	1 cases	3% of total caseload	Highly Specialized90% relevance score	Patrick Nai has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Double Taxation Agreements	1 cases	3% of total caseload	Highly Specialized80% relevance score	Patrick Nai has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
International Financial Centre	1 cases	3% of total caseload	Experienced50% relevance score	Patrick Nai has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Double Taxation Avoidance	1 cases	3% of total caseload	Experienced70% relevance score	Patrick Nai has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Appellate Practice	1 cases	3% of total caseload	General Practice30% relevance score	Patrick Nai has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Banking Law	1 cases	3% of total caseload	Experienced60% relevance score	Patrick Nai has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Constitutional Law	1 cases	3% of total caseload	General Practice20% relevance score	Patrick Nai has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.

Law Firm Affiliations

Patrick Nai has been affiliated with 3 law firms. The most active affiliation involves 4 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
Inland Revenue Authority of Singapore (Law Division)	4 cases	67% of cases	AXY v Comptroller of Income Tax: Judicial Review of Information Exchange & International Tax Cooperation(Nov 2015) Comptroller of Income Tax v BKW: Exchange of Information under Singapore-India DTA(Oct 2013) Comptroller of Income Tax v BJY: Exchange of Information and Tax Evasion(Sep 2013)
Inland Revenue Authority of Singapore	1 cases	17% of cases	ABU v Comptroller of Income Tax: Exchange of Information, Double Taxation, Banking Act(Jan 2015)
Abraham Low & Partners	1 cases	17% of cases	Lim Teck Leng Roland v PP: High Court's Power to Alter Judgment & Deferment of Sentence(Aug 2001)

Case Complexity Analysis

Analysis of Patrick Nai's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 3.0
Complex Cases: 2 (33%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Lost	12.0 parties avg	2.0	17%
Partial	23.5 parties avg	3.5	33%
Won	33.0 parties avg	3.0	50%

Complexity Trends Over Time

Year	Cases	Average Parties
2001	12.0 parties avg	2.0
2013	33.0 parties avg	3.0
2015	23.5 parties avg	3.5

Case Outcome Analytics

Analysis of Patrick Nai's case outcomes, including distribution by type, yearly trends, and monetary outcomes where applicable.

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	1(17%)	17%
Partial	2(33%)	33%
Won	3(50%)	50%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	8,700.00	2,900.003 cases	3

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2001	1 1	Lost: 1 cases (100.0%)
2013	3 3	Won: 3 cases (100.0%)
2015	2 2	Partial: 2 cases (100.0%)

Case History

Displaying all 6 cases

No.	Case	Decision Date	Party & Outcome
1	AXY v Comptroller of Income Tax: Judicial Review of Information Exchange & International Tax Cooperation 03 Nov 2015 Comptroller of Income Tax (Respondent)Partial	03 Nov 2015	Comptroller of Income Tax (Respondent): Summons allowed in partSummons allowed in part regarding the expunging of certain documents.
2	ABU v Comptroller of Income Tax: Exchange of Information, Double Taxation, Banking Act 21 Jan 2015 Comptroller of Income Tax (Respondent)Partial	21 Jan 2015	Comptroller of Income Tax (Respondent): Order VariedOrder of court made below is to be varied to reflect the original request made by the JNTA.
3	Comptroller of Income Tax v BKW: Exchange of Information under Singapore-India DTA 03 Oct 2013 Comptroller of Income Tax (Applicant)Won	03 Oct 2013	Comptroller of Income Tax (Applicant): Application grantedApplication to release information granted; costs of $3,500 to the Comptroller (assumed SGD, as the judgment originates from Singapore).
4	Comptroller of Income Tax v BJY: Exchange of Information and Tax Evasion 12 Sep 2013 Comptroller of Income Tax (Plaintiff)Won	12 Sep 2013	Comptroller of Income Tax (Plaintiff): Application AllowedApplication allowed; BJX to pay the Comptroller’s costs fixed at $4,000 (assumed SGD, as the judgment originates from Singapore).
5	Comptroller of Income Tax v BJX: Application for Stay of Execution 29 Jul 2013 Comptroller of Income Tax (Applicant)Won	29 Jul 2013	Comptroller of Income Tax (Applicant): Application grantedCosts of $1,200 awarded to the Comptroller (assumed SGD, as the judgment originates from Singapore).
6	Lim Teck Leng Roland v PP: High Court's Power to Alter Judgment & Deferment of Sentence 23 Aug 2001 Lim Teck Leng Roland (Applicant)Lost	23 Aug 2001	Lim Teck Leng Roland (Applicant): Motion DismissedThe applicant's motion for a further postponement of his sentence was dismissed.