STARI Lunchtime Seminar - GloBE as a Regular Corporate Income Tax System: Tax Base and Subject
Centre for Cross Border Commercial Law in Asia
This article investigates the Global Anti-Base Erosion Model Rules (GloBE Rules) not as a minimum tax but as a regular corporate income tax system. Drawing on the framework of analysis set out in the author's 2024 book, Corporate Tax Law, this article compares the GloBE Rules with the features of four archetypal corporate income tax systems—those of China, Germany, the United Kingdom and the United States—with a focus on the first of three artificialities involving corporations: the artificiality of a corporation as an income-deriving subject. The article considers how entities subject to the GloBE Rules are identified and classified, examines specialist tax base issues arising from the artificial nature of the subject matter, and analyses the tax treatment of the subject entity's income. The analysis reveals that while many features of the GloBE Rules are broadly familiar to students of regular corporate income tax systems, a number of peculiarities emerge, including the unusually broad scope of entity cover…
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 Peter Harris, Professor of Tax Law; Chair of the LLM Examiners, University of Cambridge
Peter A. Harris is a solicitor whose primary academic interest is in tax law. He is a Professor in Tax Law at the Faculty of Law of the University of Cambridge, United Kingdom and Director of Studies and Fellow of Churchill College. He earned a Doctorate of Philosophy and a Master of Laws from the University in 1996 and 1992 respectively (Darwin College), as well as a Bachelor of Laws (Honours) from the… RSVP: Public. Type: Seminars & Workshops. Subject: Accounting. Law.
Friday, September 4, 2026, 12:00 PM – 1:00 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.
Computational Legal Studies 2026
Centre for Digital Law
Subtitle: Dual Use: Computational Legal Studies and the Multi-Polar World. Contact: cdl@smu.edu.sg. RSVP:
Registration is not opened. Type: Seminars & Workshops. Subject: Law.
Monday, September 7, 2026, 10:00 AM – Tuesday, September 8, 2026, 6:00 PM.
SMU Yong Pung How School of Law.
For more info visit site.smu.edu.sg.
SMU-IPAS Advanced Certificate in Insolvency and Restructuring Module 3: Informal Restructuring Options
SMU Law Academy
Contact: smulawacademy@smu.edu.sg. RSVP: . Type: Seminars & Workshops. Training. Subject: Law. Practice Area: Corporate/Commercial. Training Levels: Foundation – No prior knowledge required.
Tuesday, September 8, 2026, 7:00 PM – Thursday, September 10, 2026, 11:00 PM.
Singapore Management University.
For more info visit smula.smu.edu.sg.
STARI Lunchtime Seminar - “Home-office” Permanent Establishments: An Australian Case Study
Centre for Cross Border Commercial Law in Asia
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.
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.
SMU-IPAS Advanced Certificate in Insolvency and Restructuring Module 4: Dispute Resolution
SMU Law Academy
Contact: smulawacademy@smu.edu.sg. RSVP: . Type: Seminars & Workshops. Training. Subject: Law. Practice Area: Corporate/Commercial. Training Levels: Foundation – No prior knowledge required.
Tuesday, September 15, 2026 – Thursday, September 17, 2026.
Singapore Management University.
For more info visit smula.smu.edu.sg.
SSFI Lunchtime Seminar - Freedom of Navigation in the Strait of Hormuz: Yes, No, Maybe?
Centre for Cross Border Commercial Law in Asia
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.
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.
From Principles to Practice: Governing AI and Agentic Systems in Asia’s Fragmented Regulatory Landscape
SMU Law Academy
Contact: smulawacademy@smu.edu.sg. RSVP: . Type: Webinar & Online Learning. Seminars & Workshops. Talks & Forums. Subject: Law. Practice Area: Telecommunications & Media & Technology. Data Protection & Privacy. Training Levels: Update – Prior knowledge not required but ideal.
Wednesday, September 16, 2026, 2:30 PM – 4:30 PM.
Webinar.
For more info visit smula.smu.edu.sg.
SMU Postgraduate Career Talk in Manila
Infosessions
Your Future Starts Here: Career Insights & Master’s Pathways
In today’s evolving business landscape, the world of work is changing rapidly, and employers today are looking for more than just academic qualifications. How can you prepare yourself to stand out in an increasingly competitive and global job market? And can a Master’s degree help you get closer to the career you want?
Join Henry Yeo, Head of SMU Postgraduate Career Services, for an engaging career session designed to help you think more purposefully about your next step. Drawing on his experience working with postgraduate students and employers, Henry will share insights into what employers are looking for, how postgraduate education can strengthen your career prospects, and how you can better position yourself for future opportunities in Singapore and beyond.
You will also have the opportunity to discover SMU’s suite of postgraduate programmes across business, finance, accounting, technology and other disciplines, and explore which programme…
Subtitle: Your Future Starts Here: Career Insights & Master’s Pathways by Henry Yeo. Speaker Details: Mr Henry Yeo
Head, Postgraduate Career Services
Dato' Kho Hui Meng Career Centre. RSVP: . Type: Seminars & Workshops. Subject: Analytics for Business, Consumer & Social Insights. Information Technology & Systems. Communication & Marketing. Economics. Innovation & Entrepreneurship. Learning & Professional Development. Leadership. Finance & Financial Markets. Business. Accounting. Operations Management. International. Organisational Behaviour. Strategic Management. University Events.
Wednesday, September 16, 2026, 6:30 PM – 8:00 PM.
Makati Shangri-La, Manila
Ayala Avenue, Makati Ave, Makati City, 1200 Metro Manila, Philippines.
SMU Masters Day in Jakarta
Infosessions
Masterclass Title: Navigating Disruption: Strategic Decision-Making and Problem Solving in an AI-Driven Asia
Synopsis:
In an era where technological innovation, shifting economic paradigms, and complex regional dynamics intersect, technical expertise alone is no longer enough. Tomorrow’s leaders must master the art of cross-disciplinary decision-making under uncertainty. This 1-hour interactive masterclass introduces participants to SMU's real-world problem-solving framework. Drawing on integrated perspectives from business strategy, accounting, artificial intelligence, legal frameworks, public policy, and economics, attendees will gain an inside look into SMU’s approach to interdisciplinary graduate education and preparing leaders for cross-functional decision-making.
RSVP: . Reserve a seat: https://postgraduate2.smu.edu.sg/acton/media/24273/TR-RS-LP-JKTSEP26. Event Details: Keen to explore Masters programmes at SMU?
Hear firsthand insights from our alumni panel, deepen your knowledge through an engaging masterclass, and gain practical tips from ICAN Education on test preparation tips. Meet the SMU Masters team at our consultation session and get the guidance you need to take your next step.
1:00 PM – 2:00 PM: Welcome & Registration
2:00 PM – 2:15 PM: Introduction to Singapore Management University (SMU)
2:15 PM – 3:15 PM: MasterClass: Navigating Disruption - Strategic… Type: Information Sessions. Subject: Analytics for Business, Consumer & Social Insights. Information Technology & Systems. Communication & Marketing. Economics. Innovation & Entrepreneurship. Learning & Professional Development. Leadership. Finance & Financial Markets. Business. Accounting. Operations Management. International. Organisational Behaviour. Strategic Management. University Events.
Saturday, September 19, 2026, 1:00 PM – 5:00 PM.
The Ritz-Carlton Jakarta, Pacific Place.
SMU-IPAS Advanced Certificate in Insolvency and Restructuring Module 5: Forensics And Investigations
SMU Law Academy
Contact: smulawacademy@smu.edu.sg. RSVP: . Type: Seminars & Workshops. Training. Subject: Law. Practice Area: Corporate/Commercial. Training Levels: Foundation – No prior knowledge required.
Tuesday, September 22, 2026 – Thursday, September 24, 2026.
Singapore Management University.
For more info visit smula.smu.edu.sg.
SMU Masters Day
Infosessions
Subtitle: SMU Masters. World Class Masters. Fee(s): Complimentary. Contact: masters@smu.edu.sg. Speaker Details: Ready to elevate your career? Whether you're looking to deepen your expertise, pivot into a new field, or gain a competitive edge in today's global economy, SMU Masters Day 2026 is your opportunity to explore what's possible.
📅 Save the Date: 26 September 2026, Saturday
📍SMU Yong Pung How School of Law
💼 What to Expect
Spend the day immersing yourself in everything you need to make an informed postgraduate decision.
✅Explore SMU's 18 industry-relevant Masters programmes
… RSVP: . Type: Ceremonies & Special Events. Conferences & Symposiums. Exhibitions. Information Sessions. Lectures. Seminars & Workshops. Talks & Forums. Social & Networking. Subject: Accounting. Analytics for Business, Consumer & Social Insights. Arts & Culture. Business. Communication & Marketing. Economics. Information Technology & Systems. Finance & Financial Markets. Innovation & Entrepreneurship. International. Law. Leadership. Learning & Professional Development. Operations Management. Organisational Behaviour. Public & Community Service. Social Sciences & Humanities. Strategic Management. University Events. Urban Management & Sustainability.
Saturday, September 26, 2026, 11:30 AM – 6:00 PM.
SMU Yong Pung How School of Law
55 Armenian Street, Singapore 179943.
SMU-IPAS Graduate Certificate in Insolvency and Restructuring Module 6: Financial Assessment
SMU Law Academy
Contact: smulawacademy@smu.edu.sg. RSVP: . Type: Seminars & Workshops. Training. Subject: Law. Practice Area: Corporate/Commercial. Training Levels: Foundation – No prior knowledge required.
Tuesday, September 29, 2026 – Thursday, October 1, 2026.
Singapore Management University.
For more info visit smula.smu.edu.sg.
Ponzi Insolvencies across jurisdictions
SMU Law Academy
Contact: smulawacademy@smu.edu.sg. RSVP: . Type: Webinar & Online Learning. Seminars & Workshops. Talks & Forums. Subject: Law. Practice Area: Civil Procedure. Alternative Dispute Resolution. Ethics and Professional Responsibility. Corporate/Commercial. Mandatory Ethics Component (Ethics and Professional Standards). Training Levels: Update – Prior knowledge not required but ideal.
Friday, October 2, 2026, 2:30 PM – 4:30 PM.
Webinar.
For more info visit smula.smu.edu.sg.
SMU-IPAS Graduate Certificate in Insolvency and Restructuring Module 7: Business Valuation
SMU Law Academy
Contact: smulawacademy@smu.edu.sg. RSVP: . Type: Seminars & Workshops. Training. Subject: Law. Practice Area: Corporate/Commercial. Training Levels: Foundation – No prior knowledge required.
Tuesday, October 6, 2026 – Thursday, October 8, 2026.
Singapore Management University.
For more info visit smula.smu.edu.sg.
Tort Claims in Employment Disputes: Recent Developments
SMU Law Academy
Contact: smulawacademy@smu.edu.sg. RSVP: . Type: Webinar & Online Learning. Seminars & Workshops. Talks & Forums. Subject: Law. Practice Area: Personal injury. Training Levels: Update – Prior knowledge not required but ideal.
Wednesday, October 7, 2026, 2:30 PM – 4:30 PM.
Webinar.
For more info visit law.smu.edu.sg.
SMU-IPAS Graduate Certificate in Insolvency and Restructuring Module 8: Financing
SMU Law Academy
Contact: smulawacademy@smu.edu.sg. RSVP: . Type: Seminars & Workshops. Training. Subject: Law. Practice Area: Corporate/Commercial. Training Levels: Foundation – No prior knowledge required.
Tuesday, October 13, 2026 – Thursday, October 15, 2026.
Singapore Management University.
For more info visit smula.smu.edu.sg.
Herbert Smith Freehills Kramer - SMU Asian Arbitration Lecture 2026
Centre for Cross Border Commercial Law in Asia
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.
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.
SMU-IPAS Graduate Certificate in Insolvency and Restructuring Module 9: Managing Insolvencies And Risk Management
SMU Law Academy
Contact: smulawacademy@smu.edu.sg. RSVP: . Type: Seminars & Workshops. Training. Subject: Law. Practice Area: Corporate/Commercial. Training Levels: Foundation – No prior knowledge required.
Wednesday, October 28, 2026 – Thursday, October 29, 2026.
Singapore Management University.
For more info visit smula.smu.edu.sg.
Dentons Rodyk Dialogue 2026
Centre for Cross Border Commercial Law in Asia
“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.
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.
SMU-IPAS Graduate Certificate in Insolvency and Restructuring Module 11: Capstone - Integrating The Concepts
SMU Law Academy
Contact: smulawacademy@smu.edu.sg. RSVP: . Type: Seminars & Workshops. Training. Subject: Law. Practice Area: Corporate/Commercial. Training Levels: Foundation – No prior knowledge required.
Tuesday, November 3, 2026 – Thursday, November 5, 2026.
Singapore Management University.
For more info visit smula.smu.edu.sg.
Equity’s Shifting Boundaries: Resulting Trusts, Illegality and Limitation in Recent Singapore Litigation
SMU Law Academy
Contact: smulawacademy@smu.edu.sg. RSVP: . Type: Webinar & Online Learning. Seminars & Workshops. Talks & Forums. Subject: Law. Practice Area: Private client. Civil Procedure. Real Estate. Training Levels: Update – Prior knowledge not required but ideal.
Wednesday, November 18, 2026, 2:30 PM – 4:30 PM.
Webinar.
For more info visit smula.smu.edu.sg.
STARI Lunchtime Seminar - Inland Revenue’s Growing Use of Artificial Intelligence in Tax Administration – Should We Be Concerned?
Centre for Cross Border Commercial Law in Asia
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.
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.