CCLA x Tax Academy Seminar: The tax residence of individuals under Canada’s Double Tax Agreements: A comparative analysis with other common law countries
The OECD Model Tax Convention on Income and on Capital (the OECD Model) forms the basis for more than 3,000 double tax agreements (DTAs) worldwide. In a very significant case on tax treaty interpretation, the Supreme Court of Canada recognised that the OECD Model ‘served as the basic document of reference in the negotiation, application and interpretation of multilateral or bilateral tax conventions’ (Crown Forest Industries v Canada (1995) 2 SCR 802 [55])(‘Crown Forest’). The central premise of our research is that the widespread adoption of the OECD Model by nation States provides the framework for a coherent international tax regime. The consistent interpretation of common DTA terms across jurisdictions would enhance legal certainty for individuals and Governments, and promote more extensive cross-border trade, investment, and employment. It is reasonable to expect that this aspirational goal of consistent meanings for DTA terms would be more attainable among countries that share a common legal tradition.…
Fee(s): Complimentary Admission. Contact: ccla@smu.edu.sg. Speaker Details: Dr. Sonali Walpola
Associate Professor
ANU College of Business and Economics
The Australian National University
Dr Sonali Walpola is an Associate Professor at the ANU College of Business and Economics. Sonali's research interests broadly encompass taxation law and policy and the nature of common law developments. Her recent projects have analysed integrity measures to address tax avoidance through trusts, the interpretation of the residence article in double tax agreements, and the Australian High Co… RSVP: . Type: Seminars & Workshops. Subject: Law. Audience: SMU Faculty & Staff. Current Student.
Monday, July 7, 2025, 4:30 PM – 5:30 PM.
Seminar Room 2-01, Level 2,
Singapore Management University
Yong Pung How School of Law
55 Armenian Street
Singapore 179943.
For more info visit law.smu.edu.sg. Singapore Global Restructuring Initiative (SGRI) Conference 2025
The SGRI Conference will put together prominent scholars, leading practitioners, judges, regulators and policymakers from all over the world. Our speakers will discuss some of the most recent trends and challenges in corporate restructuring and insolvency, as well as different solutions and policy recommendations for the improvement of insolvency systems.
Fee(s): Category 1: Public Registration
S$280 (exclusive of GST) / S$305.20 (inclusive of GST)
Category 2: Early Bird*
S$230 (exclusive GST) / S$250.70 (inclusive of GST)
*Registration will close on 15 June 2025.
Category 3: SMU Alumni
S$240 (exclusive GST) / S$261.60 (inclusive of GST)
Category 4: SMU Faculty and Students; Government Officials, Policymakers, Judges, Public Servants and Full-time Academics from emerging markets and developing economies
Complimentary Pass. Contact: ccla@smu.edu.sg. Speaker Details: Speakers' Profiles. RSVP: . Type: Conferences & Symposiums. Talks & Forums. Seminars & Workshops. Subject: Law. Audience: Public. Alumni. SMU Faculty & Staff. Professionals.
Tuesday, August 5, 2025, 9:00 AM – Wednesday, August 6, 2025, 1:00 PM.
Mochtar Riady Auditorium, Level 5
Administration Building
Singapore Management University
81 Victoria Street
Singapore 188065.
For more info visit site.smu.edu.sg.