Irving Aw is a Director in Osborne Clarke’s Singapore office and a dual-qualified lawyer in Singapore and New York, with over two decades of experience advising on international and domestic tax matters. His practice spans international tax, corporate tax, indirect tax, global mobility, and private fund formation.

Irving works with multinational companies, financial institutions, funds and family offices on cross-border structuring, investment platform design and the tax dimensions of corporate and financing transactions. He has particular depth advising technology, life sciences, and financial services businesses on regional expansion, corporate restructuring, and the implications of evolving global tax rules. He also advises fund sponsors and managers on the formation and structuring of private investment funds, including the tax considerations that arise throughout the fund lifecycle, from establishment through downstream acquisitions and exits.

Irving Aw is a highly professional and responsive lawyer who offered sound, commercially astute advice and was able to anticipate our questions. Knowledgeable about the industry, it was a pleasure working with him throughout the engagement.

Legal 500 Asia Pacific 2026

Beyond private practice, Irving has advised international organisations and government bodies on tax policy and legislative reform. This public sector experience gives him a nuanced understanding of how regulatory developments affect businesses operating across multiple jurisdictions. He regularly supports clients on tax risk management and disputes, focusing on solutions that are both commercially pragmatic and implementable.

Irving is recognised by leading legal directories, including Chambers and Legal 500, for his responsive, practical and solutions-driven approach to complex cross-border tax matters.

Irving is extremely sophisticated and strategic in his approach to solving complex problems. He breaks them down into a collection of simpler ones.

Lexology Client Choice Award 2022
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