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Research Papers

The implementation of OECD/G20 BEPS package in China
Main Paper
Dr Xu Diheng, Research Fellow, SMU-TA Centre for Excellence in Taxation


Related Parties as used in Transfer Pricing
Abstract
Ms Yong Sing Yuan, Tax Director, Inland Revenue Authority of Singapore
Ms Jow Lee Ying, Senior Lecturer, Nanyang Technological University, Singapore
This paper is published on IBFD and can be accessed here


What is the cost of transparency? Does it outweigh the benefits obtained from greater transparency?
Abstract
Main Paper
Ms Viktoria Wohrer, PhD candidate, Vienna University of Economics and Business
 

The Globalisation of Tax Good Governance 
Abstract
Main Paper
Dr Christiana Panayi, Professor in Tax Law, Queen Mary University of London
 

The Principal Purposes Test (PPT) in BEPS Action 6/MLI: Exploring Challenges arising from its Legal Implementation and Practical Application
Abstract 
(This article which will be published by IBFD at World Tax Journal 2018, Issue 2)
Dr Blazej Kuzniacki, Research Fellow, SMU-TA Centre for Excellence in Taxation
 

Discretionary Benefits Provisions Under the MLI: A Virtuous Solution or a Vicious Circle?
Main Paper (as published in Tax Notes International, July 31, 2017)
Dr Blazej Kuzniacki, Research Fellow, SMU-TA Centre for Excellence in Taxation
 

Objective or Subjective - Anti-treaty shopping policy in selected Asian jurisdictions in the post-BEPS world
Abstract
Main Paper
Mr Andy Baik, Principal, Ernst & Young LLP
Dr Matthias Petutschnig, Assistant Professor, Vienna University of Economics and Business
 

Impact of OECD BEPS Action 7 proposals on modification of Articles 5(4), 5(5) and 5(6) of OECD Model Convention 
An evaluation of Action 7 on the future of intra-group transactions and business models of MNEs in their cross-border investments
Abstract
Main Paper
Mr Tan Ching Khee, Partner, Ernst & Young Solutions LLP
Mr Henry Syrett, Partner, Ernst & Young Solutions LLP
 

Local tax incentives and behavior of foreign enterprises: evidence from a large developing country
Abstract
Main Paper
Prof Jing Xing, Assistant Professor, Shanghai Jiao Tong University
Prof Wei Cui,  Associate Professor, The University of British Columbia
Prof Xi Qu, Associate Professor, Shanghai Jiao Tong University
 

Critical Evaluation of Action 14 – Recommendations and the Suggested Way Forward for Singapore
Main Paper
Mr Luis Coronado, Partner, Ernst & Young Solutions LLP
Mr Jerome van Staden, International Director, Ernst & Young Solutions LLP
 

Mismatches in Tax Outcomes in the Light of BEPS Actions 2 & 5
Abstract
Main Paper
Mr Lukas Mechtler, PhD candidate, Vienna University of Economics and Business
Ms Cindy Wong, Group Tax Specialist, Inland Revenue Authority of Singapore
 

Territorial Tax System Reform and Financial Behaviors of Multinational Firms
Abstract
Main Paper
Dr Jing Xing, Assistant Professor, Shanghai Jiao Tong University
Dr Stephen Bond, University of Oxford
Dr Giorgia Maffini, Leverhulme Trust Fellow, University of Oxford
 

International Tax Law in the Post-BEPS World
Abstract
Main Paper
Dr Christiana Panayi, Professor in Tax Law, Queen Mary University of London


Current Trends on Automatic Exchange of Information
Abstract
Main Paper
Dr Christiana Panayi, Professor in Tax Law, Queen Mary University of London


Tax Treaty Policy of Developing Countries post-BEPS
Abstract
Main Paper
Dr Graeme Cooper, Professor of Taxation Law, University of Sydney


Taxation and Pricing of Intangibles
Abstract
Main Paper
Appendix 1 Intellectual Property Protection: Competitive Positioning - Non-Tax Factors
Appendix 2 Georgia Pacific Factors
Appendix 3 IP Responses: Asian Countries
Appendix 4 IP Responses: Non-Asia Matrix 
Mr Alan Ross, former Tax Practice Leader, PwC Singapore

Last updated on 28 Feb 2018 .