[SMULA Masterclass] What Every Lawyer Should Know About International Tax 2026

Whereas in the past taxation was very much a domestic affair, over the last decades the rules, recommendations and guidelines as issued by international organizations like the Organisation for Economic Co-operation and Development (OECD) and the United Nations (UN), have an increasing impact on international 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 masterclass, 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
   
• Intellectual property and tax: royalties, step-up and DEMPE functions
   
• Ethics in international tax practice: ethical duties and professional responsibilities of the lawyer in advising on international tax structures, including conflicts of interest, confidentiality obligations, and the boundaries of legitimate tax planning

The SMU Law Academy Expert Masterclasses are advanced skills and case-study based programmes where participants will learn from the industry’s top experts in a specific area of practical importance. Typically taught in a face-to-face format, such sessions will help participants to acquire practical in-depth knowhow to aid their development. All the masterclass instructors are specially curated and are recognised as experts in their areas.

SPEAKERS

Barbara Voskamp
Barbara is an international tax lawyer with over 20 years of experience in both Europe and Asia in advising multinational companies and investment funds on the tax structuring of their investments and transactions. She did a master in Tax Law at the Erasmus University in Rotterdam and is a Singapore accredited tax practitioner.

Anne Klaassen
Anne is a transfer pricing specialist in DLA Piper's Singapore office. She is specialized in Singapore and international tax and advises both inbound and outbound investors and multinationals with the streamlining of their operational models.

Victor Sanlorien Cobo
Victor is an international tax lawyer in DLA Piper's Singapore office. Victor is specialized in Singapore and international tax and advises clients in the asset management, real estate, family office and private client sector on their structures and cross-border transactions. His understanding of the EU tax framework combined with his experience in Singapore make him a strategic tax advisor for many inbound and outbound investors in Asia and Europe.

FEES

The SMU Law Academy has an established track record of providing the legal profession with high quality seminars and other opportunities to remain fully informed about contemporary legal developments in Singapore and beyond. Its carefully curated listing of seminars is developed with the profession’s multi-faceted needs in mind and meets the requirements of the CPD scheme. The Academy also administers the Auditing Scheme which enables members of the legal profession to consolidate and upgrade their understanding of the law by auditing courses in the School’s LL.B., J.D. and LL.M. programmes. For an overview of upcoming SMU Law Academy events, please click here. 


 

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