https://www.taxacademy.sg/perspectives-insights/ Explore perspectives on emerging developments shaping tax, tax administration and the wider profession, with insights from Singapore, the region and beyond. en Tue, 06 Oct 2026 18:18:05 +0800 Isomer (https://www.isomer.gov.sg) https://www.taxacademy.sg/perspectives-insights/from-tax-rates-to-defensibility--managing-cross-border-tax-and-trade-risk-in-southeast-asiaurn:isomer:resource:420916As tax and trade rules converge across Southeast Asia, businesses increasingly need to look beyond rates and filings towards data, documentation, origin, controls and the ability to defend cross-border positions under scrutiny.Fri, 18 Sep 2026 00:00:00 +0800 https://www.taxacademy.sg/perspectives-insights/the-future-of-tax-administration-digitalisation-ai-and-the-changing-tax-profession-a-singapore-perspectiveurn:isomer:resource:404620Drawing on the Public Lecture at Universitas Indonesia, "The Future of Tax Administration", this article explores how digitalisation, AI and cross-border integration are reshaping tax administration and the tax profession, while highlighting opportunities for Singapore–Indonesia learning, capability-building and future collaboration.Thu, 03 Sep 2026 00:00:00 +0800 https://www.taxacademy.sg/perspectives-insights/from-cross-border-tax-disputes-to-greater-certainty-map-arbitration-and-apasurn:isomer:resource:404252Session 5 of the Rosenbloom Masterclass explored how Mutual Agreement Procedures, mandatory arbitration and Advance Pricing Arrangements can help prevent and resolve cross-border tax disputes.Wed, 02 Sep 2026 00:00:00 +0800 https://www.taxacademy.sg/perspectives-insights/resolving-international-tax-disputes-arbitration-apas-and-other-approachesurn:isomer:resource:404397Professor David Rosenbloom examined international tax dispute resolution, from Mutual Agreement Procedures and mandatory arbitration to Advance Pricing Arrangements, mediation and investment treaty arbitration, and the pursuit of greater tax certainty.Wed, 02 Sep 2026 00:00:00 +0800 https://www.taxacademy.sg/perspectives-insights/tax-treaties-in-practice-anti-avoidance-beps-dispute-resolution-and-investment-protectionurn:isomer:resource:404071Session 4 of the Masterclass with Professor David Rosenbloom and Professor Dr René Matteotti examined how tax treaties operate across anti-avoidance, BEPS implementation, dispute resolution and bilateral investment treaties.Tue, 01 Sep 2026 00:00:00 +0800 https://www.taxacademy.sg/perspectives-insights/beyond-the-arms-length-price-us-transfer-pricing-cost-sharing-and-the-coca-cola-caseurn:isomer:resource:403953Professor David Rosenbloom examines the practical limits of the arm’s-length principle, U.S. transfer-pricing methods, cost sharing, secondary adjustments and the ongoing Coca-Cola litigation.Tue, 01 Sep 2026 00:00:00 +0800 https://www.taxacademy.sg/perspectives-insights/transfer-pricing-after-beps-substance-financial-transactions-and-dispute-resolutionurn:isomer:resource:403816A Singapore–Switzerland discussion on how transfer pricing after BEPS increasingly turns on accurate delineation, risk control, financial substance, evidence and the practical management of cross-border disputes.Mon, 31 Aug 2026 00:00:00 +0800 https://www.taxacademy.sg/perspectives-insights/international-tax-policy-between-national-sovereignty-and-global-coordinationurn:isomer:resource:403609Professor H. David Rosenbloom examines how domestic taxing rights, digitalisation, Pillar Two and dispute resolution expose a central tension in international tax: national systems increasingly depend on workable cross-border coordination.Mon, 31 Aug 2026 00:00:00 +0800 https://www.taxacademy.sg/perspectives-insights/operationalising-carf-and-crs-2-0-from-policy-to-practical-implementationurn:isomer:resource:401381CARF and CRS 2.0 are not only tax issues, but implementation challenges that cut across data, systems, governance and compliance. Tax Academy of Singapore brought together regulators, financial institutions, digital asset businesses, advisers and technology specialists to examine the journey from policy developments to practical implementation.Wed, 12 Aug 2026 00:00:00 +0800 https://www.taxacademy.sg/perspectives-insights/digital-assets-for-professionalsurn:isomer:resource:401372Tax Academy’s Digital Assets for Professionals programme brought together finance, audit, tax, legal and enforcement professionals to explore blockchain, tokenisation, stablecoins and their regulatory, accounting and tax implications. The session also highlighted the importance of appropriate controls as digital assets become increasingly relevant to professional practice.Thu, 06 Aug 2026 00:00:00 +0800 https://www.taxacademy.sg/perspectives-insights/international-tax-in-a-changing-global-landscape--beps--pillar-two-and-global-tax-governanceurn:isomer:resource:402916Explore six key ideas shaping international taxation today — from taxing rights and tax treaties to BEPS, Pillar Two, the global minimum tax and evolving global tax governance.Wed, 22 Jul 2026 00:00:00 +0800 https://www.taxacademy.sg/perspectives-insights/ai-and-the-future-of-tax-administration-perspectives-from-across-the-asia-pacificurn:isomer:resource:401619How are artificial intelligence, data and digitalisation reshaping tax administration? Perspectives shared at Tax Academy of Singapore’s 20th Anniversary Conference offer a view into how tax administrations and professionals across the Asia-Pacific are approaching a rapidly changing tax environment.Tue, 19 May 2026 00:00:00 +0800