Tax Considerations For Funds Structuring In Asia,
2020
Singapore Management University
Tax Considerations For Funds Structuring In Asia, Vincent Ooi
Research Collection Yong Pung How School Of Law
Tax considerations play a major role in the decisions of fund managers of where to base their funds. The highly mobile nature of capital has resulted in tax competition, leading to several host jurisdictions for funds in Asia (Hong Kong, Singapore, Labuan, and the BVI) having very similar tax characteristics in terms of low effective corporate income tax rates; no capital gains taxes; no exit taxes; a single tier of taxation; and generally no withholding taxes. Other ways in which jurisdictions have attempted to distinguish themselves include a strong Double Tax Agreement network, certainty on the taxation of the carried …
Introduction,
2020
Singapore Management University
Introduction, Stephanie Burridge
Research Collection School of Social Sciences
This eclectic monograph investigates corporealities across diverse arts practices – dance, music, fashion, visual and performance art. The six chapters resulted from a multidisciplinary seminar series at LASALLE College of the Arts, a tertiary arts institution in Singapore – the unifying themes were the body, embodied performativity and multidisciplinarity. This research series on what initially appear to be disparate titles was curated to facilitate dialogues about the notion of the body as central to all creative practice, with an objective to enable and enhance inter-disciplinary relationships and pedagogy.
The Future Of Work Now: Ai-Driven Transaction Surveillance At Dbs Bank,
2020
Babson College
The Future Of Work Now: Ai-Driven Transaction Surveillance At Dbs Bank, Thomas H. Davenport, Steven M. Miller
Research Collection School Of Computing and Information Systems
One of the most frequently-used phrases at business events these days is “the future of work.” It’s increasingly clear that artificial intelligence and other new technologies will bring substantial changes in work tasks and business processes. But while these changes are predicted for the future, they’re already present in many organizations for many different jobs. The job and incumbents described below are an example of this phenomenon. Steve Miller of Singapore Management University and I co-authored the story.
Will Ceos With Banking Experience Lower Default Risks? Evidence From P2p Lending Platforms In China,
2020
Zhongnan University of Economics and Law
Will Ceos With Banking Experience Lower Default Risks? Evidence From P2p Lending Platforms In China, Qiang Gong, Chong Liu, Qianni Peng, Luying Wang
Research Collection Lee Kong Chian School Of Business
Using a novel dataset of 121 Chinese P2P lending platforms, we investigate the impact of CEOs' banking experience on default risk. The empirical results indicate that CEOs with prior banking experience manage default risk better. Moreover, CEOs' banking experience has a stronger influence on small platforms and in situations where the platforms' depository banks are city commercial banks. Our results indicate that although fintech provides technology to reduce risks, we cannot ignore the constructive role of professional experience in risk management. Thus, investors and regulators in emerging markets should pay attention to managers' financial qualifications, and especially to CEOs' banking …
Central Inspection Teams And The Enforcement Of Environmental Regulations In China,
2020
Singapore Management University
Central Inspection Teams And The Enforcement Of Environmental Regulations In China, C. Xiang, Terry Van Gevelt
Research Collection College of Integrative Studies
Despite the existence of a comprehensive set of environmental regulations, China’s environmental issues continue largely unabated and are increasingly leading to discontent among its citizens. Mirroring recent governance trends in China, the central government has increasingly taken a more hands-on-role to ensure the enforcement of environmental regulations by local government officials. One manifestation of this effort to re-centralize environmental institutions has been the establishment and deployment of Central Environmental Inspection Teams (CEITs). CEITs report directly to the central government and are dispatched to carry out crackdowns where the central government has reason to believe that environmental regulations are not being …
Customer Satisfaction Index Of Singapore 2020: Q2 Results,
2020
Singapore Management University
Customer Satisfaction Index Of Singapore 2020: Q2 Results, Institute Of Service Excellence, Smu
Research Collection Institute of Service Excellence (2007-2024)
The Customer Satisfaction Index of Singapore (CSISG) computes customer satisfaction scores at the national, sector, sub-sector, and company levels. The CSISG serves as a quantitative benchmark of the quality of goods and services produced by the Singapore economy over time and across countries. This is the CSISG’s 14th year of measurement.
Tax Implications Of Covid-19 In Singapore,
2020
Singapore Management University
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 …
Despite Eld’S Lengthy Statement On Ge2020, Some Key Questions Remain Unanswered,
2020
Singapore Management University
Despite Eld’S Lengthy Statement On Ge2020, Some Key Questions Remain Unanswered, Tan K. B. Eugene
Research Collection Yong Pung How School Of Law
Singaporeans went to the polls on July 10 amid an unprecedented set of public health and safety precautionary measures put in place to prevent the spread of Covid-19 infections. Among other things, GE2020 would also be remembered for long queues at some polling stations and the less than positive voter experience. There was also the first-ever extension of polling hours nationwide by two hours to 10pm.
Universal Minimum Wage Is Not Suitable For Singapore,
2020
Singapore Management University
Universal Minimum Wage Is Not Suitable For Singapore, Zhengxiao Wu
Research Collection School Of Economics
In a commentary, SMU Senior Lecturer of Statistics Wu Zhengxiao examined the concept of a universal minimum wage, and discussed how it is not suitable for Singapore.
The Tainting Doctrine In Singapore Conflict Of Laws,
2020
Singapore Management University
The Tainting Doctrine In Singapore Conflict Of Laws, Rennie Whang
Research Collection Yong Pung How School Of Law
In Singapore conflict of laws, the tainting doctrine applies where a contractual claim governed by Singapore law is not itself unenforceable for illegality or public policy, but is sufficiently connected to a transaction which is so unenforceable. However, the mechanism of this doctrine—as articulated in the English Court of Appeal decision of Euro-Diam Ltd v Bathurst Ltd—is today uncertain due to, inter alia, its use of domestic illegality principles which no longer apply. This paper suggests two areas of clarification. First, it explores whether the doctrine should be seen an application of the proper law of the contract or the …
The Importance Of Innovation And Entrepreneurship In China’S Social Transformation,
2020
Singapore Management University
The Importance Of Innovation And Entrepreneurship In China’S Social Transformation, Guo Jun Shen
Dissertations and Theses Collection (Open Access)
As world’s second largest economy, China has seen tremendous changes since its 1978 “open door and reform” policy. Different reformations in form of policies were planned and rolled out to release the potential of productivity. At the same time, social development also seen a huge progress. How the reformation been transformed to social development and in what degree? This is the question was answered in this dissertation. I studied four major reformations covering: State owned Enterprises (SoE), land, financial liberalization, and science and technology, and their impacts on the social development. At macro level, I identified mediation effects of entrepreneurship …
Hearing Essential And Urgent Court Matters During The Covid-19 Pandemic,
2020
Singapore Management University
Hearing Essential And Urgent Court Matters During The Covid-19 Pandemic, Kwan Ho Lau, Daryl Xu
Research Collection Yong Pung How School Of Law
This chapter discusses the hearing of essential and urgent court matters in the Singapore courts during the COVID-19 pandemic. On 27 march 2020, the Singapore judiciary notified courst users that remote hearings were to be implemented for certain types of hearings by means of video and telephone conferencing facilities. Court users were also provided with indicative lists of matters which might be considered essential and urgent.
Private Liability For Public Health,
2020
Singapore Management University
Private Liability For Public Health, Jerrold Soh
Research Collection Yong Pung How School Of Law
As at this writing, COVID-19 continues to spread around the world. Most disease transmissions, one hopes, are unintentional. But could one nonetheless be liable for unintentionally, yet carelessly, transmitting the disease? If so, when would liability arise, and how wide may its scope be? If X transmits the disease to Y who in turn transmits it to Z, can Z claim against X? If not, why should liability escape one who carelessly spreads a deadly and highly contagious virus when courts have historically found liability for more innocuous harms?154 This short essay discusses how private liability might complement public regulation …
Constitutional Literacy In Times Of Crisis,
2020
Singapore Management University
Constitutional Literacy In Times Of Crisis, Maartje De Visser
Research Collection Yong Pung How School Of Law
At the same time she announced her withdrawal from public life in 2018, former US Supreme Court Justice Sandra Day O’Connor made a passionate plea for “all citizens to understand our Constitution and unique system of government, and participate actively in their communities.”441 The timing coincided with the halfway mark of Donald Trump’s term in presidency, a president who has very publicly declared his knowledge of the US Constitution, but whose understanding of it has regularly been called into question.442 At its foundation, the democratic legitimacy of a government arguably presupposes a working familiarity with the constitution qua social contract. …
Impossible Attempts And The Punishment Of Intent: Han Fang Guan V Public Prosecutor,
2020
Singapore Management University
Impossible Attempts And The Punishment Of Intent: Han Fang Guan V Public Prosecutor, Wing Cheong Chan
Research Collection Yong Pung How School Of Law
This comment reviews the new “two-stage framework” developed by the Singapore Court of Appeal in the case of Han Fang Guan v Public Prosecutor for impossible attempts under the Misuse of Drugs Act. The new framework clarifies the law and it is suggested that the approach should be adopted for all other criminal laws as well.
12 September 2020: The Singapore Convention On Mediation Comes Into Force,
2020
Singapore Management University
12 September 2020: The Singapore Convention On Mediation Comes Into Force, Nadja Alexander, Shou Yu Chong
Research Collection Yong Pung How School Of Law
In this post on the Kluwer Mediation Blog, the potential impact of the Singapore Convention on Mediation is analysed.
Forging Alternatively Sacred Spaces In Singapore's Integrated Religious Marketplace,
2020
Singapore Management University
Forging Alternatively Sacred Spaces In Singapore's Integrated Religious Marketplace, Orlando Woods
Research Collection School of Social Sciences
This paper expands the notion of sacred space within the geographies of religion by arguing that spaces of religious praxis need to be understood in relation to the broader spatial logics within which they are embedded. Given that the spatial logics of urban environments tend to be secular and neoliberal in nature, it considers how religious groups respond to the realities of the marketplaces in which they operate by forging “alternatively sacred” spaces. These spaces augment the appeal of religious groups in non-religious ways, thus making them more competitive players in a religious marketplace. Specifically, it explores how independent churches …
Spending Impact Of Covid-19 Stimulus Payments: Evidence From Card Transaction Data In South Korea,
2020
Singapore Management University
Spending Impact Of Covid-19 Stimulus Payments: Evidence From Card Transaction Data In South Korea, Kim, Kanghyock Koh, Wonjun Lyou
Research Collection School Of Economics
Various countries have implemented transfer programs to individuals since the Covid-19 outbreaks. However, the extent to which such transfers alleviate economic recessions is unclear. This paper analyzes a South Korean program, which provided vouchers redeemable only at small local businesses. We find that, due to the program, over 30% of households across all income groups increased their food and overall household spending, but the usage restriction may have affected consumer choice, distorting business competition. While the employment and sales of small businesses improved, the program’s fiscal sustainability is in question because of the large tax exemption.
Opening The Door To Fickle-Minded Guilty Pleas? Public Prosecutor V Dinesh S/O Rajantheran,
2020
Singapore Management University
Opening The Door To Fickle-Minded Guilty Pleas? Public Prosecutor V Dinesh S/O Rajantheran, Teng Jun Gerome Goh
Research Collection Yong Pung How School Of Law
Unlike applications to retract guilty pleas, accused persons are not required to provide valid and sufficient reasons when qualifying their guilty pleas in mitigation. In Criminal Reference No. 5 of 2018, the Court of Appeal held that section 228(4) of the Criminal Procedure Code allows accused persons to qualify their guilty pleas in mitigation to the extent that it amounts to a retraction of their guilty pleas unless there is an abuse of the court’s process. This comment considers the desirability of the current law and suggests that the law applying to such withdrawals of guilty pleas should be …
A New Chinese Economic Law Order?,
2020
University of California, Irvine
A New Chinese Economic Law Order?, Greg Shaffer, Henry S. Gao
Research Collection Yong Pung How School Of Law
China is incrementally developing a new, decentralized model of trade governance through a web of finance, trade, and investment initiatives involving memorandum of understanding, contracts, and trade and investment treaties, supported by an indigenous innovation policy that is transnational in its reach. In this way, China could create a vast, Sino-centric, legal order in which the Chinese state plays the nodal role. It is a hub and spokes model, with China at the hub. In this article, we first examine China’s export of an infrastructure-based development model, implemented through Chinese state-owned and private enterprise investments and commercial contracts (Part B), …
