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Articles 1 - 5 of 5
Full-Text Articles in Tax Law
The Curious Case Of The 0.1 Per Cent Service Charge, Vincent Ooi
The Curious Case Of The 0.1 Per Cent Service Charge, Vincent Ooi
Research Collection Yong Pung How School Of Law
Just before 1 August 2022, a coffeeshop zi char chain announced that it would impose a 0.1% service charge. This decision was reversed within two weeks due to "customers' reactions".While the rate might appear to be absurdly low and not worth the trouble of imposing, this article suggests that there was more to the situation than first meets the eye. GST regulations require merchants to list GST inclusive prices unless the goods and services are provided by hotels and F&B outlets that are subject to a service charge. The 0.1% rate is thus explicable as a likely attempt to get …
Making Singapore A Regional Centre For Philanthropy, Kim Kit Ow, Vincent Ooi
Making Singapore A Regional Centre For Philanthropy, Kim Kit Ow, Vincent Ooi
Research Collection Yong Pung How School Of Law
The article highlights the strong ecosystem in Singapore where charitable initiatives are supported and encouraged, and builds on DPM Lawrence Wong's recent comments that the Government is reviewing its tax incentive schemes to encourage increased philanthropic giving.As a starting point, we suggest three simple ways in which tax incentives could be enhanced:1) increasing the enhanced tax deduction for donations from the current 2.5 times the amount of qualifying donations to 3 times for certain causes where there is a significant amount of public spending;2) extending the period for which tax deductions for donations can be carried forward for from the …
Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney
Testimony
Are tax laws and IRS enforcement up to the task of overseeing the tax issues associated with the political activities of tax-exempt organizations? Though the tax laws governing the tax-exempt realm are wanting, our overall legal structure is not bad. It is justifiable at least. Where we fall down as a nation in this space is in the enforcement. We do not allocate enough resources to this arena, and we do not institutionally offer the support necessary to enforce these laws. These failures do not favor one party over the other but favor those interests in the country with the …
Equality Offshore, Martin W. Sybblis
Equality Offshore, Martin W. Sybblis
Faculty Articles
Global governance architecture, crafted by wealthy nations, has perpetuated the subordination of developing jurisdictions. The Article offers a novel and surprising analysis of governance tools used by wealthy countries and inter-governmental organizations to constrain offshore financial centers (OFCs) by focusing on the tools’ disparate impacts on tax havens whose populations comprise predominantly Black and Brown people. With tax haven issues garnering increasing attention, this Article provides a pathbreaking conceptual framework for examining the international tax, crime, and business discourse on OFCs. It also illuminates how the actions of powerful international actors, such as the Organization for Economic Cooperation and Development …
Tax And Time: On The Use And Misuse Of Legal Imagination, Anthony C. Infanti
Tax And Time: On The Use And Misuse Of Legal Imagination, Anthony C. Infanti
Book Chapters
In daily life and in tax law, time is taken for granted as something that is ever present but beyond our control. Time moves endlessly and relentlessly forward, constantly slipping from our grasp. But what if life were more like science fiction? What if we could, at will, move through time to alter its course? Or what if we could harness time by turning it into an exchangeable commodity, truly using time as money? In fact, there is no need to open a novel or watch a movie to experience time travel or to see time used as a medium …