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作者簡介

　　陳凱宇，一九九七年生於吉隆坡。畢業於新加坡南洋理工大學中文系（副修創意寫作）。作品散見於《文藝春秋》、《自由副刊》、《文藝城》。 有時害怕淺眠，有時害怕乍醒。介於之間的時候，以散文成家，偶有詩與故事。

　　以生動有趣的四格漫畫形式，帶出星雲大師所要傳達的人生智慧，適合中文程度一般的讀者。 2017年推出第一輯之後廣受歡迎，打入本地書局中文書籍暢銷排行榜。 2021年再次結集最新作品出版第五輯，共呈現至少88幅作品，主題圍繞在如何幫助小市民更好地緩解日常生活中的各種煩惱。

The IRAS Story chronicles how Singapore's tax authority evolved from the Singapore Income Tax Department set up in 1948 to administer income tax only, to the Inland Revenue Department that took charge of several taxes from 1960, and finally to the Inland Revenue Authority of Singapore in 1992, a key national institution that the World Bank has cited as a model for tax administrations.

IRAS' people tell us their story.  And it is a fascinating one, of coping with documents galore, irate taxpayers, fraud and tax evasion.  But then, like a symphony that soars above the cacophony, the IRAS players put up a class act.  It began using technology creatively to achieve one of the lowest costs of tax collection and highest rates of voluntary compliance in the world, and kept up the tempo by responding robustly to a global environment that is becoming more complex and less predictable.

As a small country in Southeast Asia seeking to survive and prosper, Singapore cannot be ordinary. It must be extraordinary. Herein lies the central challenge for Singapore in every area, including foreign policy. This book is a compilation of essays and public speeches by Bilahari Kausikan over the last 25 years. A frank and passionate assessment of the geopolitical realities to date, and the uncertainties that have emerged. It is for anyone interested to know about protecting Singapore’s interests, nicely or otherwise, in a rapidly changing and complex world. 

About the Author

Bilahari P S Kausikan is a veteran Singapore diplomat who retired in 2013, after serving in the Ministry of Foreign Affairs (MFA) for 32 years. He was Second Permanent Secretary and subsequently Permanent Secretary of MFA from 2001 to 2013. He is now Ambassador-at-Large. Bilahari is known nationally and internationally for his strategic analyses, and has a following in international foreign policy circles. He has also established a reputation in social media circles, especially among young Singaporeans. 

Former Member of Singapore’s Parliament and top civil servant Lim Hwee Hua has used her active role in this perennial issue to show just how complex the arguments can be.

She answers a list of recurring questions, dealing with the why, when, what and wherefore which public officials, managers of state-owned enterprises and businessmen will find useful when formulating policies, or in their dealings with one another.

The numerous examples she cites from all over the world, of governments’ dreams and nightmares, illustrate factors peculiar to particular situations, but all raise degees of risk best resolved with honesty, particularly with regard to who benefits the most from a decision to get in or out. As Lim explains, the answer can sometimes come as a shock.

This book tells the story of Singapore’s first experience of defending its legal rights
before an international tribunal, the International Tribunal for the Law of the Sea
(ITLOS). 

The authors, who were part of the multidisciplinary and multi-agency team tasked
with presenting Singapore’s case at ITLOS, recount the facts of the reclamation
dispute and the ITLOS proceedings culminating in a pragmatic outcome, one that
paves the way for future cases of this nature to be resolved in a similar way. This
book would be of interest to students and readers of international relations,
international law and the peaceful settlement of disputes.