[SMULA] What Every Lawyer Should Know About International Tax 2025 <Barbara>

Whereas in the past taxation was very much a domestic affair, over the last decades the rules, recommendations and guidelines as issued by international organisations like the Organisation for Economic Co-operation and Development (OECD), have an increased impact on domestic tax affairs. 

Singapore is home to many global and regional headquarters. Generally, the Singapore hub is used as the platform for the region. Investments in the region are typically held by the Singapore platform and regional functions are carried out from the regional Singapore office. Economic substance, allocation of risk and reward, tax treatment of incoming and outgoing dividends (to name a few) are essential drivers for internationally operating group companies. 

As a legal counsel, it is more important than ever to have a high-level understanding of the international tax structures and concepts underpinning your clients’ corporate structure and transactions. 

Through this specialist webinar, participants will be equipped with solid insight and understanding of the relevant international tax fundamentals to holistically understand their clients’ structures and considerations. 

The following concepts will be discussed: 

• The current state of play: global minimum tax, domestic top up tax and the impact on Singapore based (regional) headquarters and their corporate groups; 
• M&A and tax: acquisition structures, holding entities, tax treaties and substance. 
   
• Operational model and tax: intercompany agreements, at arm's length principle and transfer pricing documentation. 
   
• Corporate commercial contracts and tax: withholding taxes, grossing up clauses, and foreign tax credits. 

SPEAKERS