STARI Lunchtime Seminar - 22 May 2026

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.

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Host or Publisher Tax Academy of Singapore