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• W2948949582 abstract "This paper reviewed the OECD’s and the EU’s assessment of Singapore’s DEI. Assessing regimes in numerous jurisdictions (in the OECD’s case, specific regimes; in the EU’s case, jurisdictions as such) is a laudable act in the fight of harmful tax competition, but also a tall order. The present author is fully appreciative of the efforts required with such a review in a relatively short timeframe under intense political pressure. That the EU chose its ‘basket trap’ 3-step- process to come to a list of non-cooperative jurisdictions and that the FHTP’s review hinged upon self-assessment by the jurisdictions is, therefore, fully understandable. Other, more thorough options, such as full-blown external reviews, would likely have been too time-and resource-consuming. In spite of the time pressure and the political scrutiny, though, the 2017 Progress Report and the EU’s list of non-cooperative jurisdictions are now out there. From an academic perspective, it is fully legitimate to review these assessments now the dust has settled. This was done in this paper by performing an own assessment of Singapore’s DEI – a regime that was chosen as a ‘sample’ because of the present author’s familiarity with it – against the criteria used by the OECD and the EU and by reconciling those findings with the verdict that the DEI is not a harmful preferential tax regime and that Singapore is not a non-cooperative tax jurisdiction. Those two outcomes, also after the own assessment in this paper, are in the present author’s view still perfectly defensible: the DEI is not a harmful preferential tax regime. It is a regime legitimately chosen by a country in order to attract and maintain those types of economic activities that spur actual economic growth. If Singapore would not be allowed to offer companies a regime like the DEI, what should it do instead? But although the verdict on the DEI in the 2017 Progress Report and the absence of Singapore in the EU’s list of non-cooperative jurisdictions are understandable, those outcomes are hard to justify on the basis of the criteria that were supposedly applied by the FHTP and the Council of the European Union. Particularly on the standards of ‘transparency’ and the ‘substantial activity requirement’ it seems difficult to conclude on the basis of the relevant legal provisions in, for instance, the Economic Expansion Incentives (Relief from Income Tax) Act (Chapter 86) or Singapore’s Income Tax Act, that the DEI is really sufficiently transparent and that the right substantial activities are required for the DEI. Those conclusions can only be drawn on the basis of actual experience with the EDB’s thorough and professional administration of the DEI, but that is not the test here. The present author, therefore, recommends the FHTP and the Council of the European Union to give much more insight as to why, and on which basis, the verdicts in the 2017 Progress Report were ultimately made and why the list of non-cooperative jurisdictions was in the end drawn up as it was." @default.
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• W2948949582 date "2018-01-01" @default.
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• W2948949582 title "Reviewing the OECD's and the EU's Assessment of Singapore's Development and Expansion Incentive" @default.
• W2948949582 doi "https://doi.org/10.2139/ssrn.3240939" @default.
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