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Articles 31 - 34 of 34
Full-Text Articles in Law
A Review Of The 2021/22 International Moots Season, Siyuan Chen
A Review Of The 2021/22 International Moots Season, Siyuan Chen
Research Collection Yong Pung How School Of Law
This is the eighth1 annual review of Singapore’s performance in international moot court competitions.2 An overview of the results for this season is presented at Table #1 below, while Tables #2 and #3 provide a snapshot of the results of the past 10 seasons. Despite the substantial lifting of travel restrictions throughout the world, the 2021/22 international moots season remained a virtually conducted one for many competitions, though competitions such as IP, Stetson, PAX, and WTO saw a much-welcomed return to in-person hearings, allowing students to compete and interact with teams and judges from around the world at places such …
New Investment Rulemaking In Asia: Between Regionalism And Domestication, Pasha L. Hsieh
New Investment Rulemaking In Asia: Between Regionalism And Domestication, Pasha L. Hsieh
Research Collection Yong Pung How School Of Law
The article analyses investment rulemaking in new Asian regionalism in the context of evolving national legislation and regional trade strategies. It argues that the Association of Southeast Asian Nations (ASEAN) and the Regional Comprehensive Economic Partnership (RCEP) represent Asia's pragmatic incrementalism in reforming the investment regime. The process reinforces the relationship between international economic law and domestic investment laws. In tandem with transforming international investment agreements, ASEAN expedited investment and services trade, and established the modern investor–state dispute settlement (ISDS) mechanism. The RCEP further buttresses the ASEAN centrality in regional frameworks by consolidating ASEAN Plus One agreements. Yet, the RCEP's …
Repeal Of The Recja And Transfer Of Countries To The Refja, Adeline Chong
Repeal Of The Recja And Transfer Of Countries To The Refja, Adeline Chong
Research Collection Yong Pung How School Of Law
Singapore’s Reciprocal Enforcement of Commonwealth Judgments Act 1921 (‘RECJA’) is based on the UK Administration of Justice Act 1920 and its Reciprocal Enforcement of Foreign Judgments Act 1959 (‘REFJA’) is based on the UK Foreign Judgments (Reciprocal Enforcement) Act 1933. In 2019, the government amended the REFJA in significant ways (previously detailed here), expanding its scope to include the registration of judgments from non-superior courts of gazetted countries, judicial settlements, non-money judgments and interlocutory judgments. At the same time, the RECJA was repealed from a date to be determined by the government.
Personal Service Companies And The Tax Avoidance Surcharge In Singapore, Vincent Ooi, Ben Chester Cheong
Personal Service Companies And The Tax Avoidance Surcharge In Singapore, Vincent Ooi, Ben Chester Cheong
Research Collection Yong Pung How School Of Law
Incorporation of personal service companies provide tax and non-tax advantages. With the introduction of a tax avoidance surcharge in Singapore, incorporation for non-tax advantages risks additional “tax costs” if challenged by the revenue authorities, introducing uncertainty and litigation costs. Instead of relying on a GAAR, targeted measures should restrict tax advantages to the first company incorporated by each individual taxpayer.