Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Law (62)
- Social and Behavioral Sciences (31)
- Asian Studies (30)
- International and Area Studies (30)
- Business Law, Public Responsibility, and Ethics (25)
-
- Commercial Law (11)
- Banking and Finance Law (10)
- Business Organizations Law (10)
- Corporate Finance (9)
- Technology and Innovation (9)
- E-Commerce (8)
- Finance and Financial Management (7)
- Law and Society (7)
- International Trade Law (5)
- Tax Law (5)
- Contracts (4)
- Entrepreneurial and Small Business Operations (4)
- International Business (4)
- Taxation (4)
- International Law (3)
- Internet Law (3)
- Legal Ethics and Professional Responsibility (3)
- Sports Management (3)
- Consumer Protection Law (2)
- Military, War, and Peace (2)
- Science and Technology Law (2)
- Advertising and Promotion Management (1)
- Artificial Intelligence and Robotics (1)
- Bankruptcy Law (1)
- Keyword
-
- Singapore (13)
- Taxation (9)
- Corporate governance (7)
- Tax Law (6)
- Blockchain (4)
-
- China (3)
- Sports (3)
- Tax law (3)
- Artificial intelligence (2)
- Asia (2)
- Central bank digital currency (2)
- Challenges (2)
- Contract law (2)
- Corporate Governance (2)
- Corporate social responsibility (2)
- Cryptocurrencies (2)
- DLT (2)
- Digital tokens (2)
- Due diligence (2)
- E-CNY (2)
- E-commerce (2)
- Ethics and social responsibility (2)
- Financial regulation (2)
- Hong Kong (2)
- Independent director (2)
- International business (2)
- Lawyer negligence (2)
- Legal education (2)
- Opportunities (2)
- Regulation (2)
Articles 1 - 30 of 74
Full-Text Articles in Business
Promoting Esg Investing By Trustees: Risk Management And Structuring Solutions, Vincent Ooi, Alvin W. L. See
Promoting Esg Investing By Trustees: Risk Management And Structuring Solutions, Vincent Ooi, Alvin W. L. See
Research Collection Yong Pung How School Of Law
The world is falling behind on its commitments to tackle some of the most pressing problems of this century: climate change, inequality, and other obstacles to building a sustainable future. In 2015, all Member States of the United Nations adopted the 2030 Agenda for Sustainable Development which set out 17 Sustainable Development Goals (‘UNSDG’) and 169 targets spanning the spectrum of environmental, social and economic dimensions of development. At the mid-point to 2030, the UN Secretary-General reported that of the roughly 140 targets for which data is available, about 12 per cent are on track; more than half are moderately …
Toolkit For The Evaluation Of Crypto Tax Risks (Outline), Vincent Ooi
Toolkit For The Evaluation Of Crypto Tax Risks (Outline), Vincent Ooi
Research Collection Yong Pung How School Of Law
This Toolkit seeks to provide a practical, structured framework for the identification and assessment of crypto tax risks that can be used by tax administrations. It has three main parts. Firstly, an introduction to the Toolkit and how it should be used. Secondly, a series of questionnaires to complete. Thirdly, a commentary to provide additional context and details on each part of the Toolkit and its application. As tax administrations go through the questionnaires, they can rely on the Commentary to complement their existing knowledge and expertise to accurately identify the crypto tax risks facing their domestic tax systems.
A Non-Contractual Approach To Smart Contracts, Florian Gamper
A Non-Contractual Approach To Smart Contracts, Florian Gamper
Research Collection Yong Pung How School Of Law
This article adds to the debate on what, legally speaking, smart contracts are and what they should be. Currently, much of this debate focuses on the relationship between smart contracts and legal contracts, overlooking that other legal categories may also be appropriate. This article suggests that the concept of abandonment can be fruitfully applied to smart contracts. Using the concept of abandonment has the advantage of allowing smart contracts, as close as legally possible, to be utilized as machines (or using the terminology suggested by Vitalik Buterin, founder of Etherium, as a ‘persistent script’). It would also make other issues, …
'99-To-1’ Property Deals: Stamp Duty Avoidance Or Honest Mistake, Vincent Ooi
'99-To-1’ Property Deals: Stamp Duty Avoidance Or Honest Mistake, Vincent Ooi
Research Collection Yong Pung How School Of Law
This article explains in detail the legal issues surrounding the recent ABSD audit and how exactly the general anti-avoidance rule and the stamp duty avoidance surcharge in the Stamp Duties Act 1929 can be invoked by the IRAS.The article highlights the fact that it may not be enough for a property buyer to show that the '99-to-1' holding was intended to enable the buyer to qualify for a home loan and not 'for stamp duty avoidance'. The property buyer must be able to answer the additional question of why the transfer of the property is 'staggered' in two stages and …
The Coming Central Bank Digital Currency Revolution And The E-Cny, Heng Wang, Ross Buckley
The Coming Central Bank Digital Currency Revolution And The E-Cny, Heng Wang, Ross Buckley
Research Collection Yong Pung How School Of Law
The only central bank money individuals and businesses have today is cash. Everything else they use as money is commercial bank promises. Central bank digital currencies (“CBDC”) will likely change all this by putting central bank money into everyone’s hands. China is a front runner in this revolution, and its CBDC, the e-CNY, may well in time profoundly affect the international economic order. This article analyses the major considerations around the e-CNY, its ramifications, in particular for trade, and its possible challenges.
Regulating The Corporate Governance Of State-Owned Enterprises In Investment Arbitration, Mark Mclaughlin
Regulating The Corporate Governance Of State-Owned Enterprises In Investment Arbitration, Mark Mclaughlin
Research Collection Yong Pung How School Of Law
The renaissance of sovereign investment is one of the defining economic trends of the 21st century. While many states have benefitted, and continue to benefit, from an influx of state-backed foreign investment, this embrace is not without its hesitancies. Host states are particularly concerned that state-owned enterprises (SOE s) pursue non-commercial policy objectives, maintain lower levels of transparency than their private counterparts, and operate with inferior standards of responsible business conduct. In response, domestic regulators have enacted a series of countermeasures for SOE investment, including requirements that such enterprises must invest on a “commercial basis.” However, the regulation of foreign …
Exploring The Assetisation And Financialisation Of Non-Fungible Tokens: Opportunities And Regulatory Implications, Iris H. Y. Chiu, J.G. Allen
Exploring The Assetisation And Financialisation Of Non-Fungible Tokens: Opportunities And Regulatory Implications, Iris H. Y. Chiu, J.G. Allen
Research Collection Yong Pung How School Of Law
This article explores the emerging phenomenon of use cases for Non-fungible Tokens (NFTs) in novel forms of crypto-finance, a stage we call “NFT financialisation”, that can be developed from stages of consumption and commoditisation of NFTs, which are increasingly observed. Despite the emerging contests regarding property rights conferred by NFTs, the needs for commoditisation and financialisation in NFT markets would likely shape the delineation and framing of such rights in order for users to exploit the asset potential of NFTs. We argue that an institutional response is timely and beneficial for NFT financialisation. Financial regulatory governance can provide the institutions …
An Automation Tax- Adopt With Caution, Vincent Ooi
An Automation Tax- Adopt With Caution, Vincent Ooi
Research Collection Yong Pung How School Of Law
The post highlights three main issues that may result from the rapid and widespread automation of jobs: 1) declining tax revenues; 2) inequitable distribution of gains and losses from automation; and 3) social costs of job displacement, such as social support and retraining programmes for displaced workers.An automation tax may be imposed on a temporary basis to manage (slow) the rate of displacement of workers due to the adoption of automation technologies, but should not be a permanent feature. Otherwise, there will be a risk of loss of competitiveness in the long-term, possibly resulting in even greater economic harm.One main …
Decentralized Finance: Implications Of The So-Called Disintermediation Of Financial Services, Nydia Remolina Leon
Decentralized Finance: Implications Of The So-Called Disintermediation Of Financial Services, Nydia Remolina Leon
Research Collection Yong Pung How School Of Law
Decentralized Finance, known as DeFi, refers to the use of blockchain and digital assets or crypto-assets for the provision of financial services. Under this concept, services such as loans, insurance, crypto-asset exchanges, among others, are offered, are structured based on crypto-assets and through technologically decentralized applications. This chapter discusses the concept of DeFi and how it challenges the traditional market infrastructures of the financial sector, demystifying the idea of absolute decentralization, generally mentioned in the crypto-asset arena, from the perspective of decision-makers and governors of these decentralized applications. Subsequently, the chapter analyses the opportunities and challenges of DeFi for consumers, …
New Assets, (Largely) Same Old Rules: The Taxation Of Digital Tokens, Vincent Ooi
New Assets, (Largely) Same Old Rules: The Taxation Of Digital Tokens, Vincent Ooi
Research Collection Yong Pung How School Of Law
In this blog post, I highlight the fact that across jurisdictions, tax provisions specifically drafted to address the taxation of digital tokens are still quite rare, meaning that existing orthodox tax rules will have to be applied. However, care must be taken when applying tax provisions and one must be aware of the limits of "reasoning by analogy".Some tax provisions make reference to specific assets or asset classes and it cannot be assumed that digital tokens which look very similar to these assets will inevitably fall under those provisions. For example, no matter how much a digital payment token looks …
Developing Socio-Ecological Scenarios: A Participatory Process For Engaging Stakeholders, Andrew Allan, Emily Barbour, Robert J. Nicholls, Craig Hutton, Michelle Mei Ling Lim, Mashfiqus Sale-Hin, Md. Munsur Rahman
Developing Socio-Ecological Scenarios: A Participatory Process For Engaging Stakeholders, Andrew Allan, Emily Barbour, Robert J. Nicholls, Craig Hutton, Michelle Mei Ling Lim, Mashfiqus Sale-Hin, Md. Munsur Rahman
Research Collection Yong Pung How School Of Law
Deltas are experiencing profound demographic, economic and land use changes and human-induced catchment and climate change. Bangladesh exemplifies these difficulties through multiple climate risks including subsidence/sea-level rise, temperature rise, and changing precipitation patterns, as well as changing management of the Ganges and Brahmaputra catchments. There is a growing population and economy driving numerous more local changes, while dense rural population and poverty remain significant. Identifying appropriate policy and planning responses is extremely difficult in these circumstances. This paper adopts a participatory scenario development process incorporating both socio-economic and biophysical elements across multiple scales and sectors as part of an integrated …
E-Commerce Governance: Back To Geneva?, Henry S. Gao
E-Commerce Governance: Back To Geneva?, Henry S. Gao
Research Collection Yong Pung How School Of Law
The World Trade Organization (WTO) is no stranger to e-commerce governance. It launched its first initiative to regulate e-commerce1 at its second Ministerial Conference in May 1998, a few months before Google was founded. At the Ministerial Conference, WTO members adopted the Declaration on Global Electronic Commerce, 2 which recognized the “new opportunities for trade,” and directed the General Council to “establish a comprehensive work programme to examine all trade-related issues relating to global electronic commerce, including those issues identified by Members.”
Charitable Organizations In Singapore: From Clan Based To State Facilitated Endeavors, Hang Wu Tang
Charitable Organizations In Singapore: From Clan Based To State Facilitated Endeavors, Hang Wu Tang
Research Collection Yong Pung How School Of Law
Singapore, with a five million population, has a vibrant charitable sector with over 2000 registered charities attracting approximately USD$2.18 billion in annual donations. How did Singapore’s charitable sector achieve its current level when it has been, in the past, segregated along mainly religious, race and clan-based communities? This paper explores this question by piecing together the current ecosystem, regulatory and tax infrastructure which facilitates the charitable sector in Singapore. Central to the development of the charitable sector has been the Singapore government’s role of being a gatekeeper, regulator and enabler of charities. In analysing the government’s role in the charitable …
China And E-Commerce: The Long And Winding Road, Henry S. Gao
China And E-Commerce: The Long And Winding Road, Henry S. Gao
Research Collection Yong Pung How School Of Law
Although it joined the World Trade Organization in 2001, China has largely kept silent on the e-commerce discussion and only made its first submission in this regard in 2016.
Making Money From Cryptocurrency? The Taxman May Call On You, Hern Kuan Liu, Vincent Ooi
Making Money From Cryptocurrency? The Taxman May Call On You, Hern Kuan Liu, Vincent Ooi
Research Collection Yong Pung How School Of Law
Miners, forgers, hobbyists, traders – different rules apply. Just don’t assume crypto investment is somehow immune to taxation.
China Meets Digital Currency: E-Cny And Its Implications For Businesses, Heng Wang
China Meets Digital Currency: E-Cny And Its Implications For Businesses, Heng Wang
Research Collection Yong Pung How School Of Law
China is likely to be the first major economy to issue central bank digital currency (CBDC). China’s CBDC, e-CNY, may lead to a new ecosystem that would profoundly affect business, product offerings and business practice. E-CNY is likely to affect both local and international businesses, particularly those with a presence in China or those who commonly transact with Chinese actors. There is also the possibility of e-CNY use outside of China. If China’s CBDC practice and standards affect international practice (such as through standard making), e-CNY has the potential to affect the broader businesses community. This article discusses the following …
Towards A Calibrated Trust-Based Approach To The Use Of Facial Recognition Technology, Gary Kok Yew Chan
Towards A Calibrated Trust-Based Approach To The Use Of Facial Recognition Technology, Gary Kok Yew Chan
Research Collection Yong Pung How School Of Law
The use of facial recognition technology has given rise to much debate relating to issues concerning privacy infringements, bias and inaccuracies of data and outputs, possibilities of covert use, the lack of data security and the problem of function creep. Certain states and jurisdictions have called for bans and moratoria on the use of facial recognition technology. This paper argues that a blanket ban on facial recognition technology would be overly precautionary without fully considering the wide range of uses and benefits of the innovation. To promote its acceptance, trust in facial recognition technology should be developed in a calibrated …
Implementing An Insolvency Framework For Micro And Small Firms, Aurelio Gurrea-Martinez
Implementing An Insolvency Framework For Micro And Small Firms, Aurelio Gurrea-Martinez
Research Collection Yong Pung How School Of Law
Micro-, small-, and medium-sized enterprises (MSMEs) represent the vast majority of businesses in most countries around the world. Despite the economic relevance of these firms, most insolvency jurisdictions do not provide adequate responses to MSMEs. Moreover, with a few exceptions, the academic literature on insolvency law has not traditionally focused on the treatment of MSMEs in insolvency. This article seeks to contribute to the debate by exploring the primary features and problems of MSMEs in insolvency as well as the weaknesses of the ordinary insolvency framework to deal with MSMEs. It also provides a general overview of the primary reforms …
Singapore Will Soon Have Workplace Anti-Discrimination Laws: Here’S What You Need To Know, Benjamin Joshua Ong
Singapore Will Soon Have Workplace Anti-Discrimination Laws: Here’S What You Need To Know, Benjamin Joshua Ong
Research Collection Yong Pung How School Of Law
Work is often a significant part of one’s life. Decisions by employers — including hiring decisions and choices on how to treat employees at work — can have life-changing effects on lives and livelihoods. Therefore, if there were reason to suspect that some employers make such decisions on the grounds of applicants’ or employees’ race, sex, or other personal characteristics without a valid reason, then we should be worried. If that were to become widespread, our society would suffer. Some people would face greater challenges than others at work, and therefore in life, merely because of who they are.
Sporting Excellence And Ns: Abiding Principles For Rite Of Passage For Singaporean Sons, Tan K. B. Eugene
Sporting Excellence And Ns: Abiding Principles For Rite Of Passage For Singaporean Sons, Tan K. B. Eugene
Research Collection Yong Pung How School Of Law
In a commentary, SMU Associate Professor of Law Eugene Tan discussed how strict criteria for long-term national service (NS) deferment are necessary and fair to preserve universality and equity for all national servicemen, and must be applied without fear or favour. He explained the principles undergirding NS and gave examples of athletes achieving sporting excellence alongside fulfilling NS duties.
Tackling The Critical Question Of Schooling’S Ns Deferment After His Poor Tokyo Olympics Performance, Tan K. B. Eugene
Tackling The Critical Question Of Schooling’S Ns Deferment After His Poor Tokyo Olympics Performance, Tan K. B. Eugene
Research Collection Yong Pung How School Of Law
In a commentary, SMU Associate Professor of Law Eugene Tan, who was team manager of Singapore’s 2004 Athens Olympics national swim team, discussed the critical question of Singapore’s sporting icon Joseph Schooling’s National Service (NS) deferment after his subpar performance at the Tokyo Olympics. Joseph has been on long-term NS deferment since 2014. Assoc Prof Tan noted that what is at stake is the integrity of long-term deferment, and the precedent-setting decision calculus which would come under intense scrutiny.
Tokyo 2020: A Tale Of Two Cities, Tan K. B. Eugene
Tokyo 2020: A Tale Of Two Cities, Tan K. B. Eugene
Research Collection Yong Pung How School Of Law
In a commentary, SMU Associate Professor of Law Eugene Tan, who was a team manager at the 2002 Busan Asian Games and 2004 Athens Olympics, discussed the Olympics Tokyo 2020 and how it showed indomitable human spirit amid the pandemic. Assoc Prof Tan also discussed and explored how Singapore can develop sustainable pathways that would enable our athletes to continue having competitive sporting careers into their late 20s and 30s.
Donor-Advised Funds Can Make A Meaningful Impact In Asia, Hang Wu Tang
Donor-Advised Funds Can Make A Meaningful Impact In Asia, Hang Wu Tang
Research Collection Yong Pung How School Of Law
Such funds give donors more say in the philanthropic process, and can lead to donors being tipped off about underfunded causes. These funds also make it possible for non-millionaires to do their bit.
The Role Of Law In Chinese Value Chains, Henry Gao, Gregory Shaffer
The Role Of Law In Chinese Value Chains, Henry Gao, Gregory Shaffer
Research Collection Yong Pung How School Of Law
Since starting its economic reform four decades ago, China has been highly successful in integrating its economy into regional and global value chains (GVCs). This started with simple assembly and processing, then expanded to low-end labor-intensive manufacturing, and gradually moved up to technology-intensive and capital-intensive industries. This article analyzes the development of Chinese law, legal institutions, and international and transnational legal initiatives to support the development of GVCs, which we divide into five phases. The article does not idealize law in terms of ‘commitment’ or ‘rule of law,’ but rather, in the legal realist tradition, views law as an important, …
Why Do Robots Have Smiley Faces?, Mark Findlay
Why Do Robots Have Smiley Faces?, Mark Findlay
Research Collection Yong Pung How School Of Law
The author discussed why engineers and designers provide machines with the semblance of friendliness, and why it takes more than that for humans to trust AI. The ground-breaking AI in community research and policy initiative by CAIDG, supported by the National Research Foundation Singapore under its Emerging Areas Research Projects Funding Initiative, seeks to understand how and why trust can be established when humans and machines come together.
Disruptive Technologies And Digital Transformation Of The Financial Services Industry In Singapore: Regulatory Framework And Challenges Ahead, Aurelio Gurrea-Martinez
Disruptive Technologies And Digital Transformation Of The Financial Services Industry In Singapore: Regulatory Framework And Challenges Ahead, Aurelio Gurrea-Martinez
Research Collection Yong Pung How School Of Law
This paper seeks to provide a general overview of the impact of new technologies in the financial services industry in Singapore. For that purpose, it starts by emphasizing that technology has always played an important role in the financial industry. However, new disruptive technologies, as well as the increasing use of data in the financial services industry, have created new challenges and opportunities for the financial sector. While Singapore has managed to address these challenges by adopting one of the quickest and most innovative and comprehensive responses probably observed internationally, financial markets –and particularly the fintech industry– are constantly evolving. …
International Standards: Catalyst Or Barrier For Innovative Entrepreneurship In Singapore?, Tan K. B. Eugene
International Standards: Catalyst Or Barrier For Innovative Entrepreneurship In Singapore?, Tan K. B. Eugene
Research Collection Yong Pung How School Of Law
This research, under the Competition and Consumer Commission of Singapore inaugural Research Grant 2018, considers whether and how international standards, specifically those of the International Organization for Standardization (ISO), can function as a catalyst or barrier to innovative entrepreneurship in Singapore. It also interrogates how private (and quasi-public regulation) affect competition and whether such barriers are anti-competitive. In essence, while innovation and entrepreneurship are necessary, they may not be sufficient in ensuring that a product or service is competitive and able to access export markets. The growing movement towards and the expectation of businesses engaging in responsible behaviour has led …
Tax Considerations For Funds Structuring In Asia, Vincent Ooi
Tax Considerations For Funds Structuring In Asia, Vincent Ooi
Research Collection Yong Pung How School Of Law
Tax considerations play a major role in the decisions of fund managers of where to base their funds. The highly mobile nature of capital has resulted in tax competition, leading to several host jurisdictions for funds in Asia (Hong Kong, Singapore, Labuan, and the BVI) having very similar tax characteristics in terms of low effective corporate income tax rates; no capital gains taxes; no exit taxes; a single tier of taxation; and generally no withholding taxes. Other ways in which jurisdictions have attempted to distinguish themselves include a strong Double Tax Agreement network, certainty on the taxation of the carried …
What Users Say About Technology In Mediation: 2020 Sidra Survey, Part 3, Nadja Alexander, Allison Goh
What Users Say About Technology In Mediation: 2020 Sidra Survey, Part 3, Nadja Alexander, Allison Goh
Research Collection Yong Pung How School Of Law
In this post on the Kluwer Mediation Blog, the use and appreciation of technology in mediation among client users is analysed.
Proposed Reforms To Singapore Goods And Services Taxation In The Digital Economy, Hern Kuan Liu, Vincent Ooi
Proposed Reforms To Singapore Goods And Services Taxation In The Digital Economy, Hern Kuan Liu, Vincent Ooi
Research Collection Yong Pung How School Of Law
With the rapid development of the digital economy and the increasing importance of GST as a source of tax revenue, the Singapore Government has proposed several reforms to tighten the collection of tax revenue and tap its tax base more efficiently. The reforms focus on activating the currently dormant “reverse charge” mechanism to collect GST on supplies of services “imported” by businesses; creating an “overseas vendor registration regime” to catch digital products “imported” by individuals; and clarifying the “place of supply” requirement for supplies of digital products. This article considers the reforms from the perspective of a foreign business that …