Establishing An Asia-Pacific Cryptocurrency Hub,
2019
Thammasat University
Establishing An Asia-Pacific Cryptocurrency Hub, Arnat Leemakdej, Chiyachantana N. Chiraphol
Research Collection Lee Kong Chian School Of Business
Asia is leading the way in digital asset markets, but individual countries are taking markedly different paths toward regulation and management in establishing themselves as cryptocurrency hubs, balancing innovation and regulation. Investors should be vigilant about the risks associated with alternative capital-raising methods.
Catch Me If You Can: Claiming Jurisdiction Over An Overseas Defendant: Shanghai Turbo Enterprises Ltd V Liu Ming [2019] Sgca 11,
2019
Singapore Management University
Catch Me If You Can: Claiming Jurisdiction Over An Overseas Defendant: Shanghai Turbo Enterprises Ltd V Liu Ming [2019] Sgca 11, Aaron Yoong, Nguyen Sinh Vuong
Research Collection Yong Pung How School Of Law
The appellant, Shanghai Turbo Enterprises Ltd (“Shanghai Turbo”), is a Singapore-listed company that owns Hong Kong-incorporated Best Success (Hong Kong) Ltd, which in turn owns China-incorporated Changzhou 3D Technological Complete Set Equipment Ltd (“CZ3D”). The respondent, Liu Ming (“Liu”), owned approximately 30% of the shares in Shanghai Turbo. He was also a director of all three companies, and held other management positions there. In April 2017, Shanghai Turbo fired Liu from all his positions in the companies, allegedly because of declining levels of profit under his management. Subsequently, Shanghai Turbo filed a suit against Liu for breaching his service agreement …
Reviewing The Oecd's And The Eu’S Assessment Of Singapore's Development And Expansion Incentive,
2019
Singapore Management University
Reviewing The Oecd's And The Eu’S Assessment Of Singapore's Development And Expansion Incentive, Frederik Boulogne
Research Collection School Of Accountancy
This paper analyses and describes which norms can be derived from the OECD’s and the EU’s work on preventing harmful taxation that influence how Singapore should design and administer its Development and Expansion Incentive (‘DEI’). This analysis is relief upon in reviewing the Forum on Harmful Tax Practice’s conclusion that the DEI is not harmful and the decision not to place Singapore on the EU’s list of non-cooperative jurisdictions; a decision that suggests that the Council of the European Union considers Singapore to have adequately implemented the minimum anti-BEPS standards, of which BEPS Action 5 is one. These verdicts are, …
The Impact Of Double Tax Treaties On Inward Fdi In Asean Countries,
2019
Singapore Management University
The Impact Of Double Tax Treaties On Inward Fdi In Asean Countries, Yue Dong
Research Collection School Of Accountancy
This study aims to assess the impact of double taxation treaties (DTT) on FDI inflows in 10 ASEAN countries from 1989 to 2016. There are two objectives of double taxation treaties. The first one is to alleviate the problem of global double taxation, which has a stimulating effect on FDI. The second objective is the sharing of information between governments, which can prevent tax evasion and thus discourage FDI. The findings suggest that new DTTs in ASEAN have a positive but insignificant impact on the FDI inflows into the region. However, the impact of old DTTs on FDI is significantly …
A Step Forward For Tax Dispute Resolution Between China And Asean Countries Under The Belt And Road Initiative,
2019
Singapore Management University
A Step Forward For Tax Dispute Resolution Between China And Asean Countries Under The Belt And Road Initiative, Diheng Xu
Research Collection School Of Accountancy
China has a closer business relationship with Southeast Asian countries under the Belt and Road Initiative (BRI). To ensure tax certainty for the investment, it is necessary to establish an effective and efficient tax dispute resolution mechanism. The mutual agreement procedure (MAP) is the primary means, but it has its limitations, especially for countries in this region. Arbitration could be a powerful complementary to the MAP. China has established a new BRI Court-connected and Mediation Centre (Centre) that aims to resolve commercial disputes in this region. It seems like a new alternative for resolving tax disputes since it combines mediation …
Revisiting The Miller-Kanazawa Debate: Should Asia Be Afforded More Attention From Evolutionary Psychologists?,
2019
Singapore Management University
Revisiting The Miller-Kanazawa Debate: Should Asia Be Afforded More Attention From Evolutionary Psychologists?, Sean Teck Hao Lee
Research Collection School of Social Sciences
A decade ago, Dr. Satoshi Kanazawa and Dr. Geoffrey Miller, two renowned evolutionary psychologists, participated in a debate on whether evolutionary psychologists should focus on Asia in their quest to establish a stronghold in the general field of psychology. Despite painstaking efforts to foster greater receptiveness among Western psychologists toward an evolutionary perspective of psychological phenomena, most still seem to be critically reserved toward it; favoring instead proximate sociocultural explanations of psychological phenomena as stipulated by the standard social science model. Facing such an inertia, Miller suggested that it may perhaps be wise to re-direct the field's efforts on the …
Religious Urbanism In Singapore: Competition, Commercialism And Compromise In The Search For Space,
2019
Singapore Management University
Religious Urbanism In Singapore: Competition, Commercialism And Compromise In The Search For Space, Orlando Woods
Research Collection School of Social Sciences
This paper explores the recursive relationship between religious praxisand urban environments. It advances the concept of “religious urbanism” to showhow urban environments play an active role in shaping the praxis of religion,and how religious groups adopt secular logics in response to the pressures ofurban environments. Such logics have given rise to new, more pragmatic forms ofspatial reproduction that lead to the desecularisation of space. Desecularisationinvolves religious groups diminishing the secular properties of space, ratherthan attempting to achieve any lasting notion of sacredness. Drawing on therestrictive religio-spatial context of Singapore, I demonstrate howfast-growing religious groups are forced to compete, commercialise, andcompromise …
China's Approach To The Belt And Road Initiative: Scope, Character And Sustainability,
2019
Singapore Management University
China's Approach To The Belt And Road Initiative: Scope, Character And Sustainability, Heng Wang
Research Collection Yong Pung How School Of Law
As a new form of regional multilateralism, the Belt and Road Initiative is China’s most significant strategic move for external engagement in international economic law, following its World Trade Organization accession. This paper analyses China’s approach towards the Belt and Road Initiative from a legal perspective, focusing on three questions: first, what is the proper scope of the Belt and Road Initiative? Second, is there an identifiable approach that China adopts in the Belt and Road Initiative context, and, if so, what is its key legal characteristic? Third, is China’s Belt and Road Initiative approach sustainable? Employing a functional approach …
The Rise Of China And The Antarctic Treaty System?,
2019
Singapore Management University
The Rise Of China And The Antarctic Treaty System?, Nengye Liu
Research Collection Yong Pung How School Of Law
This paper examines three dimensions of China’s rise in Antarctica: (1) history (2) activities; and (3) governance. Historically, China was missing in Antarctic affairs for long time. Over the past four decades, as a reflection of China’s rapid economic growth after the adoption of ‘Open Door' policy, Chinese activities in the Antarctic can be seen as rising, especially in science, fisheries and tourism. Nevertheless, this paper argues that rather than having a secret agenda to pursue, China is still shaping up its general Antarctic policy. China’s capacity to advance its interests within the Antarctic Treaty System is not significant either. …
Pro-Development Dispute Resolution Mechanisms And Norms For Investment And Commercial Disputes In Asean,
2019
Singapore Management University
Pro-Development Dispute Resolution Mechanisms And Norms For Investment And Commercial Disputes In Asean, Man Yip
Research Collection Yong Pung How School Of Law
The establishment of the AEC in December 2015 marked an important milestone in the acceleration of regional economic integration. In the next ten years, according to the AEC Blueprint 2025, an area of focus for ASEAN is the development and promotion of MSMEs. Transnational transactions within and with ASEAN will therefore continue to rise, which will undoubtedly lead to a concomitant increase in the volume as well as the complexity of disputes. This chapter explores the strategic development of innovative approaches to facilitate the resolution of investor-state and commercial disputes in ASEAN. It argues that the creation of new dispute …
A Network Analysis Of The Singapore Court Of Appeal's Citations To Precedent,
2019
Singapore Management University
A Network Analysis Of The Singapore Court Of Appeal's Citations To Precedent, Jerrold Tsin Howe Soh
Research Collection Yong Pung How School Of Law
This article presents findings from an empirical network analysis of citation practices in Singapore’s highest court. A network of all 987 reported Court of Appeal judgments handed down from 2000 to 2017 is constructed. Network centrality algorithms are used to rank judgments by centrality. Judgments on contract law, particularly on contractual interpretation and terms, emerge as the most central. Based on this, this article argues that more attention can be paid to interpretation per se as a legal skill. More generally, this article establishes a framework for applying network analysis to Singapore jurisprudence on a larger scale.
The ‘Seven S’ Approach To Subject-Based Banding In Schools,
2019
Singapore Management University
The ‘Seven S’ Approach To Subject-Based Banding In Schools, David Chan
Research Collection School of Social Sciences
In an invited commentary, SMU Behavioural Sciences Institute Director Professor David Chan discussed the issues surrounding the replacement of streaming at secondary school with the subject-based banding system. He explained how we can approach issues by reflecting on what he called the "Seven S" elements of education.
How To Be Singaporean: Becoming Global National Citizens And The National Dimension In Cosmopolitan Openness,
2019
Singapore Management University
How To Be Singaporean: Becoming Global National Citizens And The National Dimension In Cosmopolitan Openness, Wen Li Thian
Research Collection School of Social Sciences
This paper looks at how cosmopolitanism is practised amongst Singaporeans who have experienced Singapore’s education reform in the 1990s. Cosmopolitanism in Singapore is tied to state-intervention with a national orientation. To complement Singapore’s push towards cosmopolitanism, the education reform in the 1990s promoted the idea of a national citizen with a global orientation. I looked at 40 Singaporeans born after the year 1990 to investigate cosmopolitan attitudes that have emerged from the tensions between cosmopolitanism and nationalism. To meet the state’s ideals of cosmopolitanism, these Singaporeans employed strategies to practice a particular form of cosmopolitan openness which prioritise national interests. …
Academia-Industry Alliance Can Boost Accountancy In Laos,
2019
Singapore Management University
Academia-Industry Alliance Can Boost Accountancy In Laos, Clarence Goh, Sanva Saephan
Research Collection School Of Accountancy
Surrounded by Myanmar, Cambodia, China, Thailand, and Vietnam, the landlocked nation of Laos has often struggled to escape from the shadows of its larger neighbours. However, Laos has steadily opened its doors to the world over the past few decades and has developed ambitious plans to grow its economy. ... It was in the spirit of deepening collaboration that we embarked on a recent study trip to the Laotian cities of Vientiane and Luang Prabang with 29 undergraduate students from Singapore Management University (SMU).
Agility In Responding To Disruptive Digital Innovation: Case Study Of An Sme,
2019
Singapore University of Social Sciences
Agility In Responding To Disruptive Digital Innovation: Case Study Of An Sme, Calvin M. L. Chan, Say Yen Teoh, Adrian Yeow, Gary Pan
Research Collection School Of Accountancy
Disruptive digital innovation (DDI) often creates hypercompetitive market environment that forces firms to be agile to survive and remain competitive. Whereas most studies have focused on larger firms' effort to be agile, few have looked at how small‐ and medium‐sized enterprises (SMEs) respond to DDI. The study attempts to answer the research question of how SMEs achieve agility to respond to DDI. Drawing on a case study of an innovative SME, our study develops a framework on agility based on the processes of mitigating organizational rigidity, developing innovative capabilities, and balancing the tension of organizational ambidexterity. Specifically, our findings show …
Corporate Governance: Avoid The Groupthink Pitfall,
2019
Singapore Management University
Corporate Governance: Avoid The Groupthink Pitfall, Themin Suwardy
Research Collection School Of Accountancy
Consensus due to similar personal backgrounds, lack of diversity in views and failure to see things from others’ perspective can lead to bad decisions.
Implementation Of A Multi-Agent Environmental Regulation Strategy Under Chinese Fiscal Decentralization: An Evolutionary Game Theoretical Approach,
2019
Singapore Management University
Implementation Of A Multi-Agent Environmental Regulation Strategy Under Chinese Fiscal Decentralization: An Evolutionary Game Theoretical Approach, Ke Jiang, Daming You, Ryan Knowles Merrill, Zhendong Li
Research Collection Lee Kong Chian School Of Business
Evolutionary game theory (EGT) provides a powerful tool with which to unpack the interactive strategies of polluting enterprises (PEs), local government regulators (LG), and central government planners (CG) in China. Here, the prevailing institutional system of fiscal decentralization sees regulatory mandates set by the CG and enforced at the LG level. This delegation shapes managers' incentives when deciding the degree to which firms will incur costs to reduce pollution and comply with state directives. Manager's choice sets draw shape from decisions at the LG level, where regulators balance the pursuit of environmental quality with the economic payoffs of tacit collusion …
Given Today's New Wave Of Protectionsim, Is Antitrust Law The Last Hope For Preserving A Free Global Economy Or Another Nail In Free Trade's Coffin?,
2019
Loyola Marymount University and Loyola Law School
Given Today's New Wave Of Protectionsim, Is Antitrust Law The Last Hope For Preserving A Free Global Economy Or Another Nail In Free Trade's Coffin?, Allison Murray
Loyola of Los Angeles International and Comparative Law Review
No abstract provided.
Brain Drain, Brain Waste And Exporting Talent,
2019
Singapore Management University
Brain Drain, Brain Waste And Exporting Talent, Singapore Management University
Perspectives@SMU
Developing countries should remember the purpose of higher education instead of viewing a degree as a tool for career opportunities overseas
The Making Of A New Superpower: An Examination Of China's Journey To Superpower Status,
2019
Fordham University
The Making Of A New Superpower: An Examination Of China's Journey To Superpower Status, Sabrina Abigail Focht
Senior Theses
This thesis aims to determine China’s current role within the international system and whether or not it has achieved the status of a superpower nation and thus, the ability to shift global polarity. Due to China’s recent economic success, scholars have been debating if China has already become a superpower, will become one in the future, or if it will never attain this status. This thesis will suggest that by observing the United States’ journey to becoming a sole superpower after the end of the Cold War, and its consequential shifting of global polarity, it is possible to determine where …
