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Law and Economics

Singapore Management University

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Singapore

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Articles 1 - 3 of 3

Full-Text Articles in Law

Adapting Taxation For The Digital Economy In Singapore, Vincent Ooi Mar 2021

Adapting Taxation For The Digital Economy In Singapore, Vincent Ooi

Research Collection Yong Pung How School Of Law

The advent of the digital economy has had profound implications for taxation. Tax systems have been forced to adapt as they become increasingly unsuited for the realities of modern commerce. While Singapore has largely followed international developments, particularly in the area of international taxation, it has often made numerous innovative policy decisions in line with its national interests. The various policy decisions which Singapore has made on taxing the digital economy span both international and domestic tax. In the area of domestic tax, the examples have been further divided by subject matter, like e-commerce, digital tokens, automation, and electronic instruments. …


Compliance In The 21st Century: The Exchange Of Tax Information And The Future Of Banking Secrecy In Singapore, Wai Yee Wan Sep 2015

Compliance In The 21st Century: The Exchange Of Tax Information And The Future Of Banking Secrecy In Singapore, Wai Yee Wan

Research Collection Yong Pung How School Of Law

The presentation discusses the future of exchange of tax information and banking secrecy in Singapore


Tea Leaves Of The Economy: General Elections In 2010?, Tan K. B. Eugene Dec 2009

Tea Leaves Of The Economy: General Elections In 2010?, Tan K. B. Eugene

Research Collection Yong Pung How School Of Law

Incumbent governments with good economic track records would typically capitalise on economic downturns to seize a political advantage by calling for early elections. Will the ruling People's Action Party do so nect year in view of the strong economic perormances in recent months?