STARI Lunchtime Seminar - “Home-office” Permanent Establishments: An Australian Case Study
Cross-border home working challenges the conventional concept of permanent establishment, which developed around identifiable commercial premises. Digital technology now permits individuals to perform sustained and economically significant functions for an enterprise in a jurisdiction where the enterprise has no formally established office or branch. The OECD’s 2025 Update to the OECD Model Tax Convention introduces a revised approach to this issue. Working from a home for less than 50 per cent of total working time will generally not create a place of business. Reaching that threshold does not itself establish a permanent establishment; the wider circumstances, including whether the individual’s presence commercially facilitates the enterprise’s business in the host State, remain important. Using Australia as a case study, the discussion considers how this approach interacts with domestic law, tax treaties, withholding taxes and profit-attribution rules. It evaluates when sustained home working should establ…
Fee(s): Public Standard Fee: SGD50 per pax excl. 9% GST (non-refundable)
SMU Faculty and Students: Complimentary - please register here instead. Contact: ccla@smu.edu.sg. Speaker Details: , Dr Christina Allen, Senior Lecturer, Curtin University
Dr Christina Allen is a senior lecturer at Curtin University in Western Australia, a fellow of the Advanced Higher Education, a executive committee member of SHAPE Futures and the academic representative of the Taxation Centre of Excellence at CPA Australia. She was awarded her PhD and master’s degrees in taxation law from the University of Western Australia and graduated as the valedictorian from the Faculty of Business and Law of Edith Cowan… RSVP: Public. Type: Seminars & Workshops. Subject: Accounting. Law. Audience: Public. SMU Faculty & Staff. Current Student. Academic Community.
Friday, September 11, 2026, 12:30 PM – 1:30 PM.
Training Room 1 (Transcend)
Tax Academy of Singapore Hub,
#01-03, Revenue House
55 Newton Rd, Singapore 307987.
For more info visit law.smu.edu.sg. SSFI Lunchtime Seminar - Freedom of Navigation in the Strait of Hormuz: Yes, No, Maybe?
The Israeli/US armed attack on Iran has placed the international spotlight on the Strait of Hormuz and the freedom of navigation. The Strait has been subject to closure, blockade, and military conflict for many months. This has raised issues with respect to the legal status of the Strait of Hormuz during both peacetime and during the armed conflict. It has also given attention to the global regime of transit passage through international straits, including for the Straits of Malacca. These issues will be discussed including the possible legal regime that may apply in the Strait of Hormuz in the future.
Fee(s): Complimentary Admission (For SMU Staff and PG Students only). Contact: ccla@smu.edu.sg. Speaker Details: Professor Donald Rothwell, ANU Law School
Donald R Rothwell is Professor of International Law at the ANU College of Law, Australian National University where he has taught since July 2006, and a Fellow of the Australian Academy of Law (FAAL) since 2015. His research has a specific focus on law of the sea, polar law, and implementation of international law within Australia as reflected in 30 authored, co-authored and edited books, and over 200 articles, book chapters and notes in international and… Type: Seminars & Workshops. Subject: Law. Urban Management & Sustainability. Audience: SMU Faculty & Staff. Current Student. Academic Community.
Wednesday, September 16, 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. Herbert Smith Freehills Kramer - SMU Asian Arbitration Lecture 2026
The lecture will address the impact of sanctions on:The process of arbitration, given the practical consequences of sanctions on the ability of parties to participate effectively in the arbitration process. These practical consequences may give rise to legal consequences, as they may form the basis of arguments that the relevant party is unable to obtain substantial justice in the arbitration, or that arbitration agreement is frustrated. These arguments typically feature in attempts to resist applications for anti-suit relief in respect of foreign court proceedings commenced in breach of arbitration agreements, or applications to set aside orders by a tribunal terminating the arbitration for impossibility under Art 32(2)(c) of the Model Law. Arbitral awards, as sanctions may hamper the ability of non-sanctioned parties to enforce awards against sanctioned parties, or of sanctioned parties to enforce awards made against non-sanctioned parties whose inability to perform the relevant contracts was due to…
Subtitle: Caught in the Crossfire: Arbitration’s Struggle with Sanctions. Fee(s): Complimentary. Contact: ccla@smu.edu.sg. Speaker Details: , The Honourable Justice Steven Chong
Justice of the Court of Appeal
Supreme Court of Singapore
The Honourable Justice Steven Chong graduated with a Bachelor of Laws (Honours) from the National University of Singapore in 1982. He was admitted as an advocate and solicitor of the Supreme Court of Singapore in 1983 and entered into legal practice with one of Singapore’s top law firms, Drew & Napier, that same year. He eventually became its Joint Managing Partner at the end of 1997. In 1998, Justice Chong… RSVP: Please select Registration Type: In Person. Reserve a seat: https://eventregistration.smu.edu.sg/kbE2OZ. Type: Lectures. Talks & Forums. Conferences & Symposiums. Subject: International. Law. Audience: Public. SMU Faculty & Staff. Academic Community. Professionals. Partners. Alumni.
Wednesday, October 14, 2026, 5:00 PM – 6:30 PM.
Ngee Ann Kongsi Auditorium, Level 2
Singapore Management University, School of Accountancy
60 Stamford Road
Singapore 178900.
For more info visit site.smu.edu.sg. Dentons Rodyk Dialogue 2026
“Singapore story” — how Singapore shapes corporate national identity and has developed a deliberate ecosystem of policies and initiatives to attract Foreign Direct Investment and High-Net-Worth Individuals who contribute to real economic activity and growth, while maintaining stringent regulatory standards. As Singapore positions itself as a launchpad for regional expansion and attracts long-term capital inflows, it is equally important to preserve the integrity of the Singapore brand by balancing pro-business initiatives with robust anti-money laundering safeguards.
Subtitle: The Singapore Story: Attracting Global Capital, Preserving Trusted Growth. Fee(s): Complimentary. Contact: ccla@smu.edu.sg. Speaker Details: Professor Dan W. Puchniak (Yong Pung How Professor of Law, Yong Pung How School of Law, Singapore Management University)
Ms Gopi Mirchandani (Head of Client Group, Schroders Asia)
Ms Ng Chun Ying (Senior Partner, Head of Tax Practice, Dentons Rodyk)
Ms Emily Low (Senior Partner, Co-Head of the Investment Funds and Family Office Practice Groups, Dentons Rodyk)
Moderator: Mr Mark Wong (Senior Partner, Dentons Rodyk). RSVP: . Type: Talks & Forums. Conferences & Symposiums. Social & Networking. Subject: Law. Finance & Financial Markets. Audience: Public. Professionals. SMU Faculty & Staff. Academic Community. Alumni.
Wednesday, October 28, 2026, 9:00 AM – 11:00 AM.
Singapore Management University
SMU Hall 3, Basement 1
Yong Pung How School of Law
55 Armenian Street
Singapore 179943.
For more info visit site.smu.edu.sg. STARI Lunchtime Seminar - Australia's Public Country-by-Country Reporting Regime: What It Means for Groups Operating in Asia
Australia now has one of the most demanding public CbCR regimes in the world, and its reach extends well beyond Australian-headquartered groups. Singapore-headquartered multinationals with Australian operations are caught, and the first disclosures are now coming through. I would set out the scope and mechanics of the regime, compare it with the EU Directive and the GRI 207 standard so that groups facing overlapping obligations can see where the requirements diverge, and offer some thoughts on the regulatory design choices Australia has made and whether they achieve what was intended.
Fee(s): Public Standard Fee: SGD50 per pax excl. 9% GST (non-refundable)
SMU Faculty and Students: Complimentary - please register here instead. Contact: ccla@smu.edu.sg. Speaker Details: , Professor Kerrie Sadiq, Professor of Taxation Queensland University of Technology
Professor Kerrie Sadiq BCom, LLB (Hons), LLM, PhD, CTA, GAICD, CA, CPA, holds the position of Professor of Taxation and ARC Future Fellow in the Triple Crown Accredited Queensland University of Technology (QUT) Business School. Prior to joining QUT in 2012, she was an academic for over 20 years at the Go8 member University of Queensland (UQ). Kerrie leads the International Tax in the Digital Age project at QUT. She is a… RSVP: Public. Type: Seminars & Workshops. Subject: Accounting. Law. Audience: Public. SMU Faculty & Staff. Current Student. Academic Community.
Tuesday, November 17, 2026, 12:30 PM – 1:30 PM.
Training Room 3
Tax Academy of Singapore Hub,
#01-03, Revenue House
55 Newton Rd, Singapore 307987.
For more info visit law.smu.edu.sg. STARI Lunchtime Seminar - Inland Revenue’s Growing Use of Artificial Intelligence in Tax Administration – Should We Be Concerned?
New Zealand’s Inland Revenue, like many sophisticated revenue authorities globally, is actively embracing the use of artificial intelligence (AI) to enhance its digital platforms, increase the levels of taxpayer compliance, and create greater efficiencies with respect to resource use. The use of AI comes with benefits and risks, which need to be very carefully balanced so as to ensure the rights of taxpayers and citizens are protected. While the AI evolution cannot be ignored, the New Zealand government has appropriately recommended a cautious but potentially risky approach with extensive pre-testing before AI products are utilised externally. However, there is no intention to create bespoke legislation to protect New Zealanders’ rights, but to rely on existing legislation concerning privacy and other rights. This paper positions Inland Revenue, one of the more advanced public sector organisations in New Zealand, as adopting AI within the wider New Zealand public service mandate and globally within Organi…
Fee(s): Public Standard Fee: SGD50 per pax excl. 9% GST (non-refundable)
SMU Faculty and Students: Complimentary - please register here instead. Contact: ccla@smu.edu.sg. Speaker Details: , Dr Adrian Sawyer, Professor of Taxation University of Canterbury
Dr Adrian Sawyer is Professor of Taxation at the University of Canterbury (UC) in New Zealand and Extraordinary Professor at the University of South Africa. Adrian has spent 35 years at UC undertaking teaching and research principally in Taxation, as well as aspects of Commercial Law and Introductory Accounting. He holds an SJD from the University of Virginia, and MCom(Hons), BCom and LLB degrees from UC. He is a FCA (CA-ANZ), FCPA (CPA… RSVP: Public. Type: Seminars & Workshops. Subject: Accounting. Law. Audience: Public. SMU Faculty & Staff. Current Student. Academic Community.
Tuesday, November 24, 2026, 12:30 PM – 1:30 PM.
Training Room 3
Tax Academy of Singapore Hub,
#01-03, Revenue House
55 Newton Rd, Singapore 307987.
For more info visit law.smu.edu.sg.