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Adapting Taxation For The Digital Economy In Singapore, Vincent Ooi
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
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
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?
The Internet, Regulation And The Market For Loyalties: An Economic Analysis Of Transborder Information Flow, Paul D. Callister
The Internet, Regulation And The Market For Loyalties: An Economic Analysis Of Transborder Information Flow, Paul D. Callister
Faculty Works
As the Internet has gained prevalence, attention has turned to its regulation. Indeed, regulation proves to be a unique and complex problem, given the Internet's lack of traditional borders and boundaries. Highlighting possible avenues of regulation, the author discusses neo-classical economic theory, specifically Monroe E. Price's market for loyalties theory. Although originally applied to the regulation of broadcasting, the author contends that the market for loyalties theory can also be applied to the Internet. Building on Professor Price's pioneering analysis, the article extends the theory to examine market elasticity's effect on the loss of monopoly control over information flow (as …