Perspectives & Insights
Explore perspectives on emerging developments shaping tax, tax administration and the wider profession, with insights from Singapore, the region and beyond.
11 items
3 September 2026
The Future of Tax Administration: Digitalisation, AI and the Changing Tax Profession — A Singapore Perspective
Drawing 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.
2 September 2026
Resolving International Tax Disputes: Arbitration, APAs and Other Approaches
Professor 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.
2 September 2026
From Cross-Border Tax Disputes to Greater Certainty: MAP, Arbitration and APAs
Session 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.
1 September 2026
Tax Treaties in Practice: Anti-Avoidance, BEPS, Dispute Resolution and Investment Protection
Session 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.
1 September 2026
Beyond the Arm’s-Length Price: U.S. Transfer Pricing, Cost Sharing and the Coca-Cola Case
Professor 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.
31 August 2026
Transfer Pricing After BEPS: Substance, Financial Transactions and Dispute Resolution
A 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.
31 August 2026
International Tax Policy Between National Sovereignty and Global Coordination
Professor 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.
12 August 2026
Operationalising CARF and CRS 2.0: From Policy to Practical Implementation
CARF 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.
6 August 2026
Digital Assets for Professionals
Tax 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.
22 July 2026
International Tax in a Changing Global Landscape: BEPS, Pillar Two and Global Tax Governance
Explore 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.
