STARI Lunchtime Seminar - Reducing Complexity in DTA Interpretation through Digital Innovation
This paper considers an area of complexity in international tax law – the interpretation of double taxation agreements (DTAs). In this paper we examine DTA interpretation complexity by focussing on individual residence articles in DTAs based on the OECD Model Tax Convention on Income and on Capital (the OECD Model), which underpins more than 3,000 bilateral DTAs worldwide. Residence articles based on Article 4 of the OECD Model are ideal candidates for examining complexity in international tax, given the relevance of foreign case law to their interpretation.
Establishing an individual’s tax residence in a contracting State to the DTA is a precondition for applying DTA articles and obtaining treaty protection from double taxation. Where an individual is a tax resident under the domestic law of both contracting States, Article 4 sets out a series of five tiebreaker tests which are sequentially applied to conclusively determine the individual’s residence for the purpose of the DTA. Although the text of residenc…
Fee(s): Complimentary, Successful registrant will receive a confirmation email by 22 May 2026 from ccla@smu.edu.sg to confirm your registration. Contact: ccla@smu.edu.sg. Speaker Details: Dr John Minas
Associate Professor, Department of Business Law and Taxation
Monash Business School
Dr John Minas is an Associate Professor in the Department of Business Law and Taxation, Monash Business School at Monash University. His research is focussed on examining taxation law issues with significant national and international tax policy implications. His main area of research interest and expertise is the taxation of capital gains. His other research interests include the tax residence of individu… RSVP: . Type: Seminars & Workshops. Subject: Law. Accounting. Audience: SMU Faculty & Staff. Current Student. Public. Academic Community. Professionals.
Thursday, May 28, 2026, 12:00 PM – 1:00 PM.
Meeting Room 5.04, Level 5
Singapore Management University
Yong Pung How School of Law
55 Armenian Street
Singapore 179943.
For more info visit law.smu.edu.sg. Jones Day Professorship of Comparative and Commercial Law Lecture 2026: Three Conceptions of Capitalism
How should we make capitalism work best for society? To this end, what goals should corporate leaders, public officials, and citizens pursue? This lecture seeks to contribute to the long-standing debates on these questions.
In the lecture, Professor Lucian A. Bebchuk will examine three rival conceptions that have had substantia traction in the “real world” of politics and business – those of
Friedmanesque Capitalism, which supports a corporate maximization of shareholder profits and a limited role for the government, Managerial Stakeholderism, which advocates encouraging and relying on corporate leaders to use their discretion to serve also stakeholders not only shareholders but, and Democratic Capitalism, which is deeply concerned about corporate externalities but seeks to address them through external governmental interventions and limiting corporate leaders’ ability to impede such interventions. The lecture considers what each framework implies for citizens and voters, institutional investors, and…
Fee(s): Complimentary. Contact: ccla@smu.edu.sg. Speaker Details: Professor Lucian A. Bebchuk James Barr Ames Professor of Law, Economics, and Finance, Director, Program on Corporate Governance Harvard University Harvard Law School
Lucian Bebchuk is the James Barr Ames Professor of Law, Economics, and Finance and Director of the Program on Corporate Governance at Harvard Law School. Bebchuk is also a Fellow of the American Academy of Arts and Sciences, Research Associate of the National Bureau of Economic Research, Inaugural Fellow of the European Corporate… RSVP:
Seats are limited. Registration closes 1 June 2026, 5pm or when the capacity limit is reached, whichever is earlier. Type: Conferences & Symposiums. Lectures. Subject: Law. Audience: SMU Faculty & Staff. Current Student. Alumni. Academic Community. Professionals. Public.
Monday, June 8, 2026, 5:00 PM – 6:45 PM.
Swissôtel The Stamford, Singapore
Atrium Ballroom, Level 4
2 Stamford Road
Singapore 178882.
For more info visit site.smu.edu.sg. AsLEA 2026 Annual Conference
The Asian Law and Economics Association (AsLEA) welcomes participants to its 2026 Annual Conference on 9 & 10 June 2026. The conference is organized by Singapore Management University - Yong Pung How School of Law and the Centre for Commercial Law in Asia (CCLA).
Fee(s): Conference Fees: For All (non-students) including conference dinner on 9 June 2026: SGD200.00 (before prevailing Goods and Services Tax) For All (non-students) excluding conference dinner on 9 June 2026: SGD150.00 (before prevailing Goods and Services Tax) For Students only, including conference dinner on 9 June 2026: SGD140.00 (before prevailing Goods and Services Tax) For Students only, excluding conference dinner on 9 June 2026: SGD100.00 (before prevailing Goods and Services Tax) Kindly note… Contact: ccla@smu.edu.sg. RSVP: Registration for All: Click here Registration for Students only: Click here. Type: Seminars & Workshops. Conferences & Symposiums. Subject: Law. Audience: SMU Faculty & Staff. Academic Community. Professionals. Public.
Tuesday, June 9, 2026, 9:00 AM – Wednesday, June 10, 2026, 6:00 PM.
Singapore Management University
Yong Pung How School of Law
55 Armenian Street
Singapore 179943.
For more info visit site.smu.edu.sg.