Seminar: The Quiet Evolution in International Tax: Domestic Law and Double Taxation

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Seminar: The Quiet Evolution in International Tax: Domestic Law and Double Taxation

SYNOPSIS

This paper is about the respective roles of international tax law (predominantly tax treaties) and domestic tax law and their relationship with each other. This is a complex and interdependent relationship, with treaties, as special law, generally overriding domestic law. The paper discusses the founding principle of tax treaties preventing double taxation, reflecting the original purpose of tax treaties. Subsequent developments over time have vigorously established the second principle of treaties: that the purpose of tax conventions is also to prevent tax avoidance and evasion. Such an increasingly important principle heralds the rise of anti-avoidance rules, prevention of abuse and the preservation of domestic taxing rights.

The thesis in this paper is that domestic law has prevailed against the more specialised law of treaties and at an increasing rate. This evolution has occurred is situations where the special law of treaties is “watered down” by the principle that treaties should not be allowed to be abused or in situations where they facilitate tax avoidance.

What are the implications of this trend on the development of international tax policy? The paper reflects on the respective roles of international and domestic law and guides us to suggestions on how to preserve important international tax principles in good faith and limit expedient domestic tax law changes when they are not driven by taxpayers’ abusive actions.

SPEAKER

Professor Craig Elliffe
Professor of Tax Law
University of Auckland

Craig Elliffe is a Professor specialising in taxation in the Law Faculty at the University of Auckland, Waipapa Taumata Rau. Craig was appointed to a chair in 2008 after 14 years as a tax partner at KPMG, and 9 years as a tax partner at Chapman Tripp (a major New Zealand law firm). Craig’s research areas are in the field of international tax, corporate tax and tax avoidance. He is the author of “International and Cross-Border Taxation in New Zealand” (Thomson Reuters and now in its third edition), and “Dividend Imputation: Practice and Procedure” (Lexis) and has written numerous articles and other materials on tax. Craig is the Director of the MTaxS programme (the leading postgraduate tax course in New Zealand) and a member of the Government's Tax Working Group in 2018/19. Craig's latest book is about “Taxing the Digital Economy” and is published by Cambridge University Press (2021). He also edited the book "International Tax at the Crossroads", published by Edward Elgar in 2023.

CHAIR

Assistant Professor Vincent Ooi
SMU Yong Pung How School of Law

In the course of the event, screenshots / photographs / videos / interviews of participants could be taken/conducted by the organizers or parties appointed by the organisers for the purpose of post-event publicity, either in the organisers' official publication/website, social media platforms or any third party's publication/website/social media platforms approved by the organisers.

Please register by 14 November 2024, 6pm.

Lunch bento will be served. Limited seats available.

DATE

20 November 2024, Wednesday

PROGRAMME

12pm
Welcome Remarks by Assistant Professor Vincent Ooi

12.05pm
Presentation by Professor Craig Elliffe

12.50pm
Q & A

1.15pm
End of Event

VENUE

Singapore Management University
Yong Pung How School of Law
Level 5, Meeting room 5.04
55 Armenian Street
Singapore 179943