《2024/11/5 (二) 第1362次例會 (寶眷週)》
時 間：晚上18:30
地 點：晶華酒店
主講人：Gerard Ng, Teck Chai Yap, & Kim Kit Ow（Blackletter）
講 題：Crouching Tiger, Hidden Opportunities “卧虎藏机”
與談人：黃士洲教授（台北商業大學財稅系副教授）
例會為邀請制，有意參加者請事前取得扶輪社書面邀請。
GERARD NG (黄奋恭) Managing Partner
Gerard (黃律師)是一名金融法律師，專長於藝術、金融、資本市場、監管和金融科技。在擔任現職之前，他曾是一家國際律師事務所的金融法合夥人。他擁有在新加坡和英格蘭及威爾斯執業的資格。
YAP TECK CHAI (叶德财) Managing Counsel
Teck Chai (叶律师) 是一名金融法律師。他曾是Bird & Bird ATMD LLP（國際律所）的高級律師。他的經驗包括金融法、合规、基金管理和私人客户等。Teck Chai (叶律师) 擁有新加坡律師職業資格。他也協助客戶在各種基金結構提供諮詢，包括在新加坡設立的「新加坡可變資本公司」（Variable Capital Company（VCC））。
KIM KIT OW (区钦洁) Partner
Kit (歐律師)是一名金融法律師。她的專長包括金融服務監管、金融科技、基金管理和私人客戶。她曾是Bird & Bird ATMD LLP（國際律師事務所）的合夥人。她也曾擔任新加坡金管局的高級法律顧問，並參與新加坡財富管理和信託產業的發展。
黃士洲 教授
學歷：台大法律學院法學博士，德國海德堡大學、MaxPlanck研究所訪問學人
經歷：資誠會計師事務所稅務律師、台北商業大學財稅系主任
現任：台北商業大學財稅系副教授
台灣與新加坡昔日並稱亞洲四小龍，英文則稱為Asian Tigers，彼此間有相當多類似之處。法制上，台灣是大陸法系國家，而新加坡是普通法系國家，因此新加坡的金融法制與信託法制易與英國等普通法國家接軌。近年來，台灣也逐步在發展信託法制，但運作時官方與民間均往往難以接受信託概念下名義所有權與實質所有權分離的情形。新加坡是普通法系，不僅接受該觀念，也在公司法制上發展出家族辦公室的模式，亦即設立公司以掌握家族的財富，避免複雜的繼承機制，並以公司的章程作為家族中對於財產處分的意見表達與決策機制。當然，設立公司後，又可進一步在周邊的稅務與信託制度下，享受稅務的優惠。台灣人究竟是否也能以境外投資的方式，享受新加坡的稅務優惠，值得研究。本次例會特別請新加坡的律師跨海前來演講，並請國內夙負盛名的稅法教授黃士洲教授前來與談，進行全方位的分析，精彩可期，不容錯過！
5 November 2024 (Tuesday) – 1362th Regular Meeting
Time: 6:30 PM
Location: The Regent Taipei
Speakers: Gerard Ng, Teck Chai Yap, & Kim Kit Ow (Blackletter)
Topic: Crouching Tiger, Hidden Opportunities
This meeting is by invitation only. Those interested in attending should obtain a written invitation from the Rotary Club of Taipei Hwa Chung in advance.
Panelist: Professor Huang Shi-Zhou (Associate Professor, Department of Public Finance and Tax Administration, National Taipei University of Business)
GERARD NG (Managing Partner)
Gerard is a financial lawyer specializing in art, finance, capital markets, regulation, and financial technology. Before his current role, he was a financial law partner at an international law firm. He is qualified to practice law in Singapore and England and Wales.
YAP TECK CHAI (Managing Counsel)
Teck Chai is a financial lawyer. He was a senior associate at Bird & Bird ATMD LLP (an international law firm). His experience includes financial law, compliance, fund management, and private clients. Teck Chai is qualified as a lawyer in Singapore. He also advises clients on various fund structures, including the Singapore Variable Capital Company (VCC) established in Singapore.
KIM KIT OW (Partner)
Kit is a financial lawyer. Her expertise includes financial services regulation, fintech, fund management, and private clients. She was a partner at Bird & Bird ATMD LLP (an international law firm). She also served as a senior legal advisor to the Monetary Authority of Singapore and was involved in developing Singapore’s wealth management and trust industries.
Professor Huang Shi-Zhou is PhD of National Taiwan University College of LAW. He is a renowned tax scholar, currently serves as Associate Professor of the Department of Public Finance and Tax Administration, National Taipei University of Business.
Introduction: Taiwan and Singapore used to be known as the Asian Tigers. They have many similarities with each other. Regarding the legal system, Taiwan is a country with a civil law system, while Singapore is a country with a common law system. Therefore, Singapore's legal systems on financial matters and trusts are easily in line with common law countries such as the United Kingdom. In recent years, Taiwan has also gradually developed its trust laws. However, in practice, both the official and the private sectors often find it difficult to accept the separation of nominal and substantive ownership under the trust. As Singapore is a common law country, it not only accommodates this concept of trust but also develops the family office regime integrated with corporate laws, that is, setting up a company to control the family's wealth, avoiding complicated inheritance mechanisms, and using the company's articles of association to dispose of property within the family and express opinions as decision-making mechanism. Of course, after setting up a company, you can enjoy tax benefits under the relevant tax and trust systems. It is worth studying whether Taiwanese can also enjoy Singapore's tax benefits through overseas investment.
This regular meeting specially invites lawyers from Singapore to come across the sea to give a speech, and invites Professor Huang Shi-Zhou, a well-known tax law professor, to be a panelist for more comprehensive analysis. It is an exciting event and should not be missed!
# Contact Information
Rotary Club of Taipei Hwa Chung
Contact Person: Ms. Kao
Phone: 0979-246-797
E-mail: rotary-hc@umail.hinet.net