The worldwide implementation and application of the Global Minimum Taxation of 15% (GloBE) has an enormous impact on the tax system and the various tax incentives of Singapore and other competitive countries and fundamentally effects the international taxation of Multinational Enterprises (MNE) as well as Family Offices etc. Moreover, the internationally agreed GloBE-Rules are currently challenged by the US/G7-Side-by-Side-Agreement being welcomed by the OECD in order to generally align the US-Minimum Tax System called GILTI (now NCTI) with GloBE and in particular to exempt US (parented) companies from the application of GloBE, to further balance out the GloBE treatment of certain tax incentives and also to prevent the introduction of revenge taxes by the US-One-Big-Beautiful-Bill-Act (OBBBA) with enormous effects on international tax competition, tax sovereignty and the integrity of GloBE.
This Workshop brings together distinguished international tax experts from academia and practice to address the worldwide implementation and qualification of the GloBE-Rules and the impact of the US/G7-Side-by-Side-Agreement on the GloBE-Rules and the international level-playing-field of taxation. The impact of the GloBE-Rules on Tax Incentives and the impact of the US/G7-Side-by-Side-Agreement on tax competitiveness will be addressed and the interaction of Deferred Tax Accounting and the GloBE-Rules regarding tax arrangements and incentives as well as business restructuring will be outlined. A Panel Discussion will then provide attendees with the opportunity to seek insights on these highly critical and important issues from our distinguished and diverse panel of experts.
SPEAKERS
You may refer to the Speakers Biography here.
CO-ORGANISED WITH 
The University of Liechtenstein, located in Vaduz, was established in 1961 and is the leading institution for higher education and academic research in Liechtenstein. Its mission encompasses teaching, research, professional and continuing education, as well as knowledge and technology transfer. The university is accredited by the Association to Advance Collegiate Schools of Business (AACSB) and the Royal Institute of British Architects (RIBA), underscoring its commitment to international academic standards. It comprises the School of Architecture, the Liechtenstein Business School—with a focus on Entrepreneurship, Finance, and Business Process Management—the Liechtenstein Business Law School, the Liechtenstein Undergraduate & Graduate School and the Liechtenstein Executive School.
The University of Liechtenstein offers a range of Bachelor’s, Master’s, and PhD programs, in addition to various Executive Education programs. With a student body representing more than 45 countries and partnerships with over 80 universities and research institutions worldwide, the University of Liechtenstein maintains a strong international orientation. It actively contributes to the country’s advanced regulatory framework and supports the high competitiveness of Liechtenstein’s economy through its educational and research initiatives, as well as technology transfer.
https://www.uni.li/en
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
