The Territoriality Principle in the World of the OECD/G20 Base Erosion and Profit Shifting Initiative: The Cases of Hong Kong and Singapore – Part II

In Part II of this article, the author examines the effect of the territoriality principle on tax treaties concluded by Singapore and Hong Kong. This is followed by an analysis of the interaction between the territoriality principle and the OECD/G20 Base Erosion and Profit Shifting initiative.