Singapore Tax Academy Research Initiative
Conducting world-class international taxation research on issues relevant to Singapore and the World.
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STARI was launched on 11 August 2025 by the Singapore Management University Yong Pung How School of Law, housed under the Centre for Commercial Law in Asia, with the support of Tax Academy of Singapore. It was established to conduct leading tax law research in today's rapidly evolving international tax landscape, where key players like the OECD, UN, US and EU are reshaping global tax policies. STARI addresses Singapore's need for world-class tax research with industry relevance, local academic development and global expertise exchange.
Discover the Latest in International Tax Research
Stay at the forefront of international taxation through STARI's research seminars, featuring thought-provoking discussions on emerging tax issues, policy developments and academic insights from leading experts around the world.
Three Core Focus Areas of STARI
1) Conducting World-Class International Tax Research
Advance high-quality, internationally recognised research that addresses emerging global tax developments while providing practical insights for policymakers, businesses and the tax profession. This is supported through the Research Affiliate Programme, which brings together researchers and practitioners to produce impactful tax scholarship.
2) Developing Local Academic Capacity in Taxation
Strengthen Singapore's pool of tax researchers and thought leaders by equipping tax professionals with the skills to conduct, write and publish academic research. Through initiatives such as the STARI Tax Professional Writing Workshop, practitioners are supported in contributing to the development of tax knowledge and scholarship.
3) Building Links with International Thought-Leaders in Taxation
Create a platform for knowledge exchange between Singapore's tax community and leading international academics through research seminars and the annual STARI Conference, fostering collaboration, sharing global perspectives and strengthening Singapore's position as an international tax research hub.
Featured Publication
Explore Indirect Taxes in the Asia-Pacific Digital Economy: Developments, Challenges and Potential by Wu Kunmei, the first participant to successfully complete STARI's inaugural Research Affiliates Programme, published in the Asia-Pacific Tax Bulletin.
My experience with the Research Affiliates Programme has been both professionally enriching and personally meaningful. The Programme provided high-quality training in academic research and writing, while creating opportunities to engage with leading tax academics and practitioners in Singapore and abroad. Through seminars, conferences, and research activities, I gained a broader perspective on international tax developments and the role of research in shaping tax policy and practice. One of the most rewarding aspects of the Programme was the opportunity to conduct tax research alongside like-minded academics and professionals. It encouraged me to think critically, challenge assumptions, and evaluate diverse perspectives to develop balanced views grounded in evidence. The research and writing process also reinforced the importance of objectivity and constructive academic discourse. I am deeply grateful for the guidance and mentorship of Ms Chua Jia Ying, Assistant Professor Vincent Ooi, Dr Yvonne Guo, and Mr Koh Soo How. Their generosity in sharing their expertise truly reflects the values and ethos of the Programme.— Wu Kunmei, First Graduate of the STARI Research Affilitates Programme
Research Focus
Meeting Industry Needs STARI research topics address challenges facing business and policymakers today:
Harmful Tax Competition
Digital Economy
Pillar 2
Crypto Assets
Environmental Taxation
These focused research areas provide tax professionals with practical insights to navigate complex tax challenges, strengthening Singapore's position as a leading international business hub.
Explore Publications by Professor Vincent Ooi
Read articles and research publications by Professor Vincent Ooi, Head of STARI, covering international taxation, tax policy, crypto assets, beneficial ownership and other emerging issues shaping the global tax landscape.