Research Papers
Titles of research papers:
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The Impact of Double Tax Treaties on Inward FDI in ASEAN countries
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Reviewing the OECD’s and the EU’s Assessment of Singapore’s Development and Expansion Incentive
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An Assessment of the Potential Economic Impact of BEPS Project Action 4 on Companies in Asia
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The Covergence and Divergence between China’s Implementation and OECD/G20 BEPS Minimum Standards
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Common Consolidated Corporate Tax Base and Limitation on Benefits Clauses
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What is the cost of transparency? Does it outweigh the benefits obtained from greater transparency?
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Discretionary Benefits Provisions Under the MLI: A Virtuous Solution or a Vicious Circle?
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Local tax incentives and behavior of foreign enterprises: evidence from a large developing country
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Critical Evaluation of Action 14 – Recommendations and the Suggested Way Forward for Singapore
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Mismatches in Tax Outcomes in the Light of BEPS Actions 2 & 5
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Territorial Tax System Reform and Multinationals’ Foreign Cash Holdings: New Evidence from Japan
Taxpayers’ Right of Defence in the International Context: the Case of Exchange of Tax Information and a Proposal for the “English” Wednesbury Doctrine as the New OECD (BEPS) Standard
This paper is published in the World Tax Journal and can be accessed here
Dr Francesco Cannas, post-doctoral researcher at the University of Hasselt and Adjunct Professor at the University of Eastern Piedmont
The Need for a New Australia Singapore Tax Treaty Main Paper
Prof John Taylor, Professor, University of New South Wales
Singapore and the One Belt One Road Initiative: Potential tax implications for investors in the land route Main Paper
Dr Jasmin Kollmann, EY Munich
International Tax Competition, Capital Mobility, and Inequality: Empirical Evidence from Asia-Pacific Economies Main Paper
Dr Xu Chengwei, Research Fellow, SMU-TA Centre for Excellence in Taxation & Ms Yeh Chin Feng, Principal Tax Specialist, Inland Revenue Authority of Singapore
Necessity of the Dependent Agent Permanent Establishment Main Paper
Ms Yong Sing Yuan, Tax Director, Inland Revenue Authority of Singapore & Mr Tommy Yee, Senior Lecturer, Singapore University of Social Sciences
International Trade in B2B Services under VAT/GST Law and the Role of Permanent/Fixed Establishments: A Comparison of EU VAT and Singaporean GST in the Light of the OECD VAT/GST Guidelines
Abstract This paper is published in the Asia-Pacific Tax Bulletin 25:3 (2019) and can be accessed here
Dr Karoline Spies, Lecturer, Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business)
The Impact of Double Tax Treaties on Inward FDI in ASEAN countries
This paper is published in the Journal of Business and Finance in Emerging Markets and can be accessed here
Dr Dong Yue, Research Fellow, SMU-TA Centre for Excellence in Taxation
Reviewing the OECD’s and the EU’s Assessment of Singapore’s Development and Expansion Incentive Main Paper
Dr Frederik Boulogne, Tax Lawyer at Lubbers, Boer & Douma and Researcher at VU University Amsterdam (VU Nexus Centre)
A step forward for tax dispute resolution between China and ASEAN countries under the Belt and Road Initiative Abstract Main Paper
Dr Xu Diheng, Research Fellow, SMU-TA Centre for Excellence in Taxation
An Assessment of the Potential Economic Impact of BEPS Project Action 4 on Companies in Asia
This paper is published in the Bulletin for International Taxation and can be accessed here
Dr Dong Yue, Research Fellow, SMU-TA Centre for Excellence in Taxation & Ms Balbir Kaur, Group Tax Specialist, Inland Revenue Authority of Singapore
Developing an Artificial Intelligence’s Tax Assistant in International Tax Avoidance Cases: The Case Study under the PPT Abstract Main Paper
Dr Blazej Kuzniacki, Research Fellow, SMU-TA Centre for Excellence in Taxation
The Covergence and Divergence between China’s Implementation and OECD/G20 BEPS Minimum Standards
This paper is published in the World Tax Journal and can be accessed here
Dr Xu Diheng, Research Fellow, SMU-TA Centre for Excellence in Taxation
Common Consolidated Corporate Tax Base and Limitation on Benefits Clauses Main Paper
Dr Matthias Petutschnig, Assistant Professor, Vienna University of Economics and Business
Related Parties as used in Transfer Pricing
Abstract This paper is published in IBFD and can be accessed here
Ms Yong Sing Yuan, Tax Director, Inland Revenue Authority of Singapore & Ms Jow Lee Ying, Senior Lecturer, Nanyang Technological University, Singapore
What is the cost of transparency? Does it outweigh the benefits obtained from greater transparency? Abstract Main Paper
Ms Viktoria Wohrer, PhD candidate, Vienna University of Economics and Business
The Globalisation of Tax Good Governance Abstract Main Paper
Dr Christiana Panayi, Professor in Tax Law, Queen Mary University of London
The Principal Purposes Test (PPT) in BEPS Action 6/MLI: Exploring Challenges arising from its Legal Implementation and Practical Application
Abstract (This article which will be published in IBFD at World Tax Journal 2018, Issue 2)
Dr Blazej Kuzniacki, Research Fellow, SMU-TA Centre for Excellence in Taxation
Discretionary Benefits Provisions Under the MLI: A Virtuous Solution or a Vicious Circle? Main Paper (as published in Tax Notes International, July 31, 2017)
Dr Blazej Kuzniacki, Research Fellow, SMU-TA Centre for Excellence in Taxation
Objective or Subjective - Anti-treaty shopping policy in selected Asian jurisdictions in the post-BEPS world Abstract Main Paper
Mr Andy Baik, Principal, Ernst & Young LLP & Dr Matthias Petutschnig, Associate Professor, Vienna University of Economics and Business
Impact of OECD BEPS Action 7 proposals on modification of Articles 5(4), 5(5) and 5(6) of OECD Model Convention: An evaluation of Action 7 on the future of intra-group transactions and business models of MNEs in their cross-border investments
Abstract
Main Paper
Mr Tan Ching Khee, Partner, Ernst & Young Solutions LLP & Mr Henry Syrett, Partner, Ernst & Young Solutions LLP
Local tax incentives and behavior of foreign enterprises: evidence from a large developing country
Abstract
Main Paper
Prof Jing Xing, Assistant Professor, Shanghai Jiao Tong University, Prof Wei Cui, Associate Professor, The University of British Columbia & Prof Xi Qu, Associate Professor, Shanghai Jiao Tong University
Critical Evaluation of Action 14 – Recommendations and the Suggested Way Forward for Singapore Main Paper
Mr Luis Coronado, Partner, Ernst & Young Solutions LLP& Mr Jerome van Staden, International Director, Ernst & Young Solutions LLP
Mismatches in Tax Outcomes in the Light of BEPS Actions 2 & 5 Abstract Main Paper
Mr Lukas Mechtler, PhD candidate, Vienna University of Economics and Business & Ms Cindy Wong, Group Tax Specialist, Inland Revenue Authority of Singapore
Territorial Tax System Reform and Multinationals’ Foreign Cash Holdings: New Evidence from Japan
Abstract This paper is published in the Journal of Corporate Finance and be accessed here
Dr Jing Xing, Assistant Professor, Shanghai Jiao Tong University, Dr Stephen Bond, University of Oxford & Dr Giorgia Maffini, Leverhulme Trust Fellow, University of Oxford
International Tax Law in the Post-BEPS World Abstract Main Paper
Dr Christiana Panayi, Professor in Tax Law, Queen Mary University of London
Current Trends on Automatic Exchange of Information Abstract Main Paper
Dr Christiana Panayi, Professor in Tax Law, Queen Mary University of London
Tax Treaty Policy of Developing Countries post-BEPS Abstract Main Paper
Dr Graeme Cooper, Professor of Taxation Law, University of Sydney
Taxation and Pricing of Intangibles Abstract Main Paper
Appendix 1 Intellectual Property Protection: Competitive Positioning - Non-Tax Factors
Appendix 2 Georgia Pacific Factors
Appendix 3 IP Responses: Asian Countries
Appendix 4 IP Responses: Non-Asia Matrix
Mr Alan Ross, former Tax Practice Leader, PwC Singapore