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Indirect Taxation in the Digital Economy
Singapore, Singapore, 178903
July 15th, 2014
2:00 PM (UTC +8:00), Singapore, SGP
Event Speaker
Mr Irving Aw
Partner, Rajah & Tann LLP
Dual qualified to practise in both New York and Singapore, Irving specialises in domestic and cross-border tax issues and tax dispute resolution. Prior to joining the firm, he was Principal Legal Officer with the Inland Revenue Authority of Singapore (IRAS), where he regularly advised IRAS on legal and tax policy matters and represented IRAS in tax appeals. He then joined a top international firm where he advised clients on Singapore and cross-border tax issues, and represented clients in the areas of mergers and acquisitions and joint ventures and in the structuring and launching of private equity and hedge funds. Irving obtained his LL.B. (Hons) from the London School of Economics and Political Science under the IRAS Undergraduate Scholarship where he was awarded the Hughes Parry Prize.
Partner, Rajah & Tann LLP
Dual qualified to practise in both New York and Singapore, Irving specialises in domestic and cross-border tax issues and tax dispute resolution. Prior to joining the firm, he was Principal Legal Officer with the Inland Revenue Authority of Singapore (IRAS), where he regularly advised IRAS on legal and tax policy matters and represented IRAS in tax appeals. He then joined a top international firm where he advised clients on Singapore and cross-border tax issues, and represented clients in the areas of mergers and acquisitions and joint ventures and in the structuring and launching of private equity and hedge funds. Irving obtained his LL.B. (Hons) from the London School of Economics and Political Science under the IRAS Undergraduate Scholarship where he was awarded the Hughes Parry Prize.
Event Description
Programme Objective
On 24 March 2014, the Organisation for Economic Co-operation and Development (OECD) released a Discussion Draft as part of its work on Base Erosion and Profit Shifting (BEPS) in relation to Action 1 (Tax challenges of the digital economy) of the Action Plan. The Discussion Draft included proposals on “how to ensure the effective collection of VAT/GST with respect to the cross-border supply of digital goods and services”.
Join Irving, author of LexisNexis Annotated Statutes of Singapore – Goods and Services Tax Act, Partner at Rajah & Tann LLP, as he examines the issues surrounding the current domestic treatment of electronic commerce (e-commerce) transactions for Singapore Goods and Services Tax (GST) as well as recent developments in other countries.
Programme Outline
1) Gain practical understanding of GST treatment of digitized goods and services supplied in
a) business-to-business (B2B) transaction
b) business-to-consumer (B2C) transactions
2) Discuss the developments in respect of indirect taxation of e-commerce transactions under Action 1 of BEPS
On 24 March 2014, the Organisation for Economic Co-operation and Development (OECD) released a Discussion Draft as part of its work on Base Erosion and Profit Shifting (BEPS) in relation to Action 1 (Tax challenges of the digital economy) of the Action Plan. The Discussion Draft included proposals on “how to ensure the effective collection of VAT/GST with respect to the cross-border supply of digital goods and services”.
Join Irving, author of LexisNexis Annotated Statutes of Singapore – Goods and Services Tax Act, Partner at Rajah & Tann LLP, as he examines the issues surrounding the current domestic treatment of electronic commerce (e-commerce) transactions for Singapore Goods and Services Tax (GST) as well as recent developments in other countries.
Programme Outline
1) Gain practical understanding of GST treatment of digitized goods and services supplied in
a) business-to-business (B2B) transaction
b) business-to-consumer (B2C) transactions
2) Discuss the developments in respect of indirect taxation of e-commerce transactions under Action 1 of BEPS