In this seminar, Professor Sawyer will be exploring a key component of the Base Erosion and Profit Shifting (BEPS) 2.0, namely the implementation of Pillar 2. In particular his focus will be on the method of implementation into domestic legislation, focussing on the unusual approach taken by New Zealand to legislate via incorporation of specific OECD materials, rather than to draft specific legislation (the more typical approach such as in the United Kingdom). The presentation will commence with background on New Zealand’s overall approach to tax policy and legislation drafting, commenting on the growing use of incorporation by reference in NZ’s tax legislation (including the most recent use through implementing the Global Anti-Base Erosion (GloBE) Model Rules). The presentation will also explore the implications and issues associated with this drafting style approach (contrasting it with a more ‘conventional approach’).
SPEAKER
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 34 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 Australia), and Barrister and Solicitor of the High Court (NZ). Adrian is chair of the editors of the New Zealand Journal of Taxation Law and Policy and serves on numerous editorial boards. His research interests include tax administration and compliance, tax policy, taxpayers’ rights, and international taxation. He is currently supervising seven PhD students across a wide range of topics.
CHAIR
Dr Vincent Ooi
Assistant Professor of Law
Singapore Management University
DETAILS
Date: 15 September 2025, Monday
Time: 4:30pm to 5:30pm [Registration commences from 4.15pm and Light Refreshments will be provided]
Venue: Seminar Room 2-15, Level 2, Yong Pung How School of Law, Singapore Management University
REGISTRATION
Please click HERE to register. Registration closes on 5 September 2025, 5pm SGT.
ORGANISERS
About Singapore Tax Academy Research Initiative (STARI)
The Singapore Tax Academy Research Initiative (STARI) conducts leading tax law research in a rapidly developing international tax landscape, while also building domestic tax research capacity, developing strong academic networks, and bringing the best in international tax thought-leadership to the tax profession in Singapore. In addition to its research activities, STARI provides training in academic research and writing, and works with the world’s best tax law academics to develop tax professionals.
https://ccla.smu.edu.sg/stari
About Tax Academy of Singapore
The Tax Academy of Singapore is a not-for-profit institution set up by the Inland Revenue Authority of Singapore in collaboration with the international accounting firms – Deloitte & Touche, Ernst & Young, KPMG and PricewaterhouseCoopers, the Singapore Chartered Tax Professionals, the Institute of Singapore Chartered Accountants and the Law Society of Singapore.
As a leading hub for tax excellence and a network of networks, Tax Academy collaborates with leaders in the industry, academia and the government to develop and deliver structured tax training programmes, regular seminars and conferences. Through these platforms, tax professionals can stay current with global developments while enhancing their professional competency, knowledge and capabilities. By fostering exchanges between industry experts, academics and government officials from both local and international spheres, Tax Academy cultivates an environment of continuous learning and knowledge sharing.
https://www.taxacademy.sg
