The Shipping title has been reissued for May 2023, and was updated by Tan Hui Tsing, Capt Mathiew Christophe Rajoo, Isabel Lim, Gerard Nicholas, Abiramee Ghandidass, and Deborah Koh. The title is split into two volumes, thus providing a more comprehensive overview of the law of Shipping in Singapore. Volume 17(2) consists of seven chapters – from sources of Singapore maritime law to ships to maritime arbitration. The commentary reflects the current and related case law and statutory provisions such as The “Echo Star” ex “Gas Infinity” [2020] 5 SLR 1025, [2020] SGHC 200, The “Jeil Crystal” [2022] 2 SLR 1385, [2022] SGCA 66 (CA), The “Ocean Winner” [2021] 4 SLR 526, [2021] SGHC 8, the Insolvency, Restructuring and Dissolution Act 2018 (2020 Rev Ed) and the Rules of Court 2021 (S 914/2021). Volume 17(3), on the other hand, contains eight chapters. Topics include safety of life and property, navigation as well as salvage and wreck. As with the commentary in Vol 17(2), the commentary in Vol 17(3) is replete with case laws and statutory provisions such as The “Caraka Jaya Niaga III-11” [2021] 4 SLR 611, [2021] SGHC 43, Nurun Novi Saydur Rahman v PP [2019] 3 SLR 413 and Maritime Offences Act 2003 (2020 Rev Ed).
PART I—The Core
Chapter 1: The Intuition Behind Tax Transfer Pricing
Chapter 2: The OECD Approach
Chapter 3: The Arm’s Length Principle
Chapter 4: Applying the Arm’s Length Principle: Comparability Analysis
Chapter 5: Pulling It Together
Chapter 6: Documentation
Part II—Key Areas of Transfer Pricing and Base Erosion and Profit Shifting (‘BEPS’)
Chapter 7: Intra-Group Service Charges
Chapter 8: The G20-OECD Initiative Against Base Erosion and Profit Shifting
Chapter 9: Special Considerations for Intangibles
Chapter 10: Business Restructuring
Chapter 11: Permanent Establishment and the Authorised OECD Approach
Part III—Transfer Pricing in Motion: Practical Perspectives from Implementing Transfer Pricing
Chapter 12: Audit and Dispute Resolution
Chapter 13: Transfer Pricing in Practical Context
Chapter 14: Developing the In-house Transfer Pricing Capability
Chapter 15: Practicing Transfer Pricing in Non-OECD Developing Countries
Part IV— Cutting Edge Developments
Chapter 16: Financial Transactions
Chapter 17: Making Sense of Base Erosion and Profit Shifting (BEPS) 2.0