This article examines whether it is possible to qualify a tortfeasor’s duty of care in negligence by the terms of a contract to which he is not a party.

At a time when “stateless income” is the main tax imperative, this article analyses the challenges of internationalising taxation of multinational enterprises in the digital economy and traversing the normative solutions provided so far (and still to be provided) by both coordinated and unilateral rules and policies. In such a way, this article is therefore firmly entrenched at an important intersection of comparative and business law. Considering that the main problem for tax authorities might be that they have remained national—and landlocked—whereas multinational enterprises operate globally—and virtually, this article also brings into the analysis the connected issues of free trade, globalization, and State sovereignty. The article demonstrates the necessity for international and multilateral solutions such as the Organization for Economic Cooperation and Development’s Base Erosion and Profit Shifting project’s “Two-Pillar” solution and explains how this solution can be supplemented by other multilateral reforms.

The right of an arrested person to consult a lawyer has long been in contention. An especially_x000D_ contested issue is the point of time from which such access is constitutionally mandated. Part II contains an analysis of the recent judgments of the High Court and Court of Appeal on this topic. It examines the soundness of legal reasoning and interpretation at both levels. Part III enters into broader discussion. It explores alternative interpretations of the relevant constitutional provision, considers the fairness of the way in which the law has been applied, makes comparisons with the legal positions taken elsewhere, and reflects on principles in the administration of criminal justice that ought to shape our attitude towards this basic right.

Against the triumvirate of evaluative factors (viz. the 'rule of law', human rights and democracy) assessing good government, domestic and foreign sources1 have given Singapore both good and bad reports.