reviewing the OECD's and the EU’s assessment of Singapore's development and expansion incentive

• Main Author: BOULOGNE, Frederik
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2019
• Subjects: Accounting; Asian Studies; International and Area Studies
• Online Access: https://ink.library.smu.edu.sg/soa_research/1847; https://ink.library.smu.edu.sg/context/soa_research/article/2878/viewcontent/SSRN_id3349404.pdf
• Institution: Singapore Management University

This paper analyses and describes which norms can be derived from the OECD’s and the EU’s work on preventing harmful taxation that influence how Singapore should design and administer its Development and Expansion Incentive (‘DEI’). This analysis is relief upon in reviewing the Forum on Harmful Tax...