(“BEPS”) project. These in turn have had a considerable impact on Singapore tax law, as Singapore is an active participant in … these global initiatives. Moving forward, BEPS 2.0 is likely to result in further changes to Singapore tax law.The second … part will look at the domestic tax system of Singapore. Technological developments and the digital economy have resulted in …

they become increasingly unsuited for the realities of modern commerce. While Singapore has largely followed international … with its national interests. The various policy decisions which Singapore has made on taxing the digital economy span both … such as Singapore may provide insights to jurisdictions seeking to adapt their tax systems for the digital economy …