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?
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 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 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
REGISTRATION
Public: SGD54.50 per pax inclusive of 9% GST (non-refundable)
SMU Faculty or SMU Students: Complimentary
Registration closes on 13 May 2026, 5pm SGT or when the seminar is fully subscribed, whichever is earlier.
ORGANISERS
About Singapore Tax Academy Research Initiative (STARI)
The Singapore Tax Academy Research Initiative (STARI) conducts leading tax law research in a rapidly developing international tax landscape, while also building domestic tax research capacity, developing strong academic networks, and bringing the best in international tax thought-leadership to the tax profession in Singapore. In addition to its research activities, STARI provides training in academic research and writing, and works with the world’s best tax law academics to develop tax professionals.
https://ccla.smu.edu.sg/stari
About Tax Academy of Singapore
The Tax Academy of Singapore is a not-for-profit institution set up by the Inland Revenue Authority of Singapore in collaboration with the international accounting firms – Deloitte & Touche, Ernst & Young, KPMG and PricewaterhouseCoopers, the Singapore Chartered Tax Professionals, the Institute of Singapore Chartered Accountants and the Law Society of Singapore.
As a leading hub for tax excellence and a network of networks, Tax Academy collaborates with leaders in the industry, academia and the government to develop and deliver structured tax training programmes, regular seminars and conferences. Through these platforms, tax professionals can stay current with global developments while enhancing their professional competency, knowledge and capabilities. By fostering exchanges between industry experts, academics and government officials from both local and international spheres, Tax Academy cultivates an environment of continuous learning and knowledge sharing.
https://www.taxacademy.sg
