STARI Lunchtime Seminar - Global Tax Policy Developments and the Future of International Taxation

STARI Lunchtime Seminar - Global Tax Policy Developments and the Future of International Taxation

SYNOPSIS

STARI Visiting Professor Lecture: The Global Minimum Tax and the Future of International Taxation

Global Anti-Base Erosion (GloBE) rules arguably constitute the most significant reform of the international business tax system in a century. While GloBE undoubtedly represents a remarkable political and technical achievement, this presentation asks a more fundamental set of questions. Where does it leave the system as a whole? Has it meaningfully improved the performance of the international tax regime overall? Do the underlying incentives that have long destabilised the system persist under GloBE—and if so, with what consequences? And, finally, what impact does GloBE have on the prospects of future reform?

Academic Presentation: International Taxation at the Crossroads: Pathways Forward in a Changing Global Order

In his talk, “International Taxation at the Crossroads: Pathways Forward in a Changing Global Order,” Georg Kofler will explore the evolving architecture of international taxation against a backdrop of shifting geopolitical and economic dynamics, contrasting the emerging role of the United Nations with the established framework of the OECD, highlighting competing visions of inclusivity, coordination, and the future direction of global tax policy, and addressing the increasing interplay between tariffs, trade policy, and taxation. It will also highlight some fundamental legal challenges confronting current reform efforts.

SPEAKERS

Professor John Vella

Professor John Vella  
Professor of Law
University of Oxford

John Vella is Professor of Law at the University of Oxford. He is also Director (Law) of the Oxford University Centre for Business Taxation based at the Saïd Business School, and a Fellow of Harris Manchester College. John studied at the University of Malta (BA and LLB) and the University of Cambridge (LLM and PhD) before moving to Oxford. John’s recent research has focused on international business tax reform, including the 2021 co-authored book Taxing Profit in a Global Economy, published by OUP. John is the Second STARI Visiting Professor at the SMU YPHSL.

Professor Georg Kofler

Professor Georg Kofler 
Professor for International Tax Law
Vienna University of Economics and Business

Dr. Georg Kofler, LL.M. is professor of international taxation at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business (WU Vienna), Austria. He currently serves as a visiting scholar at the National University of Singapore. Georg is a member of several formal and informal research networks and serves, inter alia, as the chairman of CFE Tax Advisers Europe’s ECJ Task Force.

CHAIR

Associate Professor Darren Koh

Vice Dean and Head, Taxation Programme
Singapore University of Social Sciences

Darren Koh is the head of the Master of Taxation programme and Vice-Dean of the School of Law at the Singapore University of Social Sciences. He joined academia after a career spanning both advisory and in-house tax roles. He is co-author of a book, “Introduction to International Taxation” published by Wolters Kluwer, and is one of the editors of the 3rd edition of “The Law and Practice of Singapore Income Tax” published by LexisNexis, after having been a contributor to the earlier 2 editions. He is a currently a Board member of the Tax Academy of Singapore.

DETAILS

Date: 22 May 2026, Friday
Time: 12pm to 1.45pm [Registration commences from 11.30am and Lunch will be provided]
Venue: Function Lounge 4-02, Level 4, Yong Pung How School of Law, Singapore Management University