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Full-Text Articles in Law

Tax Implications Of Covid-19 In Singapore, Vincent Ooi Sep 2020

Tax Implications Of Covid-19 In Singapore, Vincent Ooi

Research Collection Yong Pung How School Of Law

As taxpayers in Singapore deal with a radically changed business environment due to COVID-19, there is a need to make non-routine decisions quickly. These decisions can have significant tax implications, which will likely manifest themselves later as the economy recovers. It is critical for taxpayers to understand the tax consequences of their decisions, even as they focus on issues of immediate survival. While the majority of the relevant tax principles are not new, the COVID-19 pandemic has resulted in the need to apply these existing principles to new situations and increased the frequency of certain activities that may have been …


Busting Myths And Dispelling Doubts About Covid-19, Mark Findlay Jul 2020

Busting Myths And Dispelling Doubts About Covid-19, Mark Findlay

Research Collection Yong Pung How School Of Law

The Centre for AI and Data Governance (CAIDG) at Singapore Management University (SMU) has embarked over past months on a programme of research designed to confront concerns about the pandemic and its control. Our interest is primarily directed to the ways in which AI-assisted technologies and mass data sharing have become a feature of pandemic control strategies. We want to know what impact these developments are having on community confidence and health safety. In developing this work, we have come across many myths that need busting.


Legal Constraint In Emergencies: Reflections On Carl Schmitt, The Covid-19 Pandemic And Singapore | Symposium On Covid-19 & Public Law, Wei Yao, Kenny Chng Jul 2020

Legal Constraint In Emergencies: Reflections On Carl Schmitt, The Covid-19 Pandemic And Singapore | Symposium On Covid-19 & Public Law, Wei Yao, Kenny Chng

Research Collection Yong Pung How School Of Law

The controversial legal theorist Carl Schmitt’s challenge to the possibility of meaningful legal constraint on executive power in emergencies could not be more relevant in a world struggling to deal with Covid-19. Scrambling against time, governments around the world have declared states of emergency and exercised a swathe of broad executive powers in an effort to manage this highly infectious disease. In times like these, if Schmitt is indeed right that emergencies cannot be governed by law, we are on the cusp of (or perhaps have already entered) a post-law world – where the business of government is characterised by …


Ethics, Ai, Mass Data And Pandemic Challenges: Responsible Data Use And Infrastructure Application For Surveillance And Pre-Emptive Tracing Post-Crisis, Mark Findlay, Jia Yuan Loke, Nydia Remolina Leon, Yum Yin, Benjamin (Tan Renyan) Tham May 2020

Ethics, Ai, Mass Data And Pandemic Challenges: Responsible Data Use And Infrastructure Application For Surveillance And Pre-Emptive Tracing Post-Crisis, Mark Findlay, Jia Yuan Loke, Nydia Remolina Leon, Yum Yin, Benjamin (Tan Renyan) Tham

Research Collection Yong Pung How School Of Law

As the COVID-19 health pandemic rages governments and private companies across the globe are utilising AI-assisted surveillance, reporting, mapping and tracing technologies with the intention of slowing the spread of the virus. These technologies have the capacity to amass personal data and share for community control and citizen safety motivations that empower state agencies and inveigle citizen co-operation which could only be imagined outside such times of real and present danger. While not cavilling with the short-term necessity for these technologies and the data they control, process and share in the health regulation mission, this paper argues that this infrastructure …