Ever wondered how Singapore maintains its competitive edge in the rapidly evolving world of international taxation? The answer might just lie in a groundbreaking research initiative that’s set to reshape the nation’s approach to tax scholarship and professional development.
Singapore Management University Launches International Tax Research Initiative with Tax Academy Grant
Singapore Management University (SMU) has officially unveiled the Singapore Tax Academy Research Initiative (STARI), marking a significant milestone in the country’s commitment to tax research excellence. As of August 11, 2025, this ambitious project represents a collaboration between SMU’s Yong Pung How School of Law and the Tax Academy of Singapore, designed to elevate the nation’s position in international taxation discourse.
A Strategic Partnership for Tax Excellence
The initiative, housed within YPHSL’s Centre for Commercial Law in Asia, operates through a targeted grant from the Tax Academy of Singapore. STARI’s mission encompasses three core objectives: conducting world-class international tax research, developing local academic capacity in taxation, and building connections with global thought-leaders in the field.
Dennis Lui, Chief Executive Officer of the Tax Academy of Singapore, emphasises the initiative’s regional focus. “Through the Singapore Tax Academy Research Initiative (STARI), we will conduct tax research in a rapidly developing international tax landscape with a focus on the Asian context,” he explains. Meanwhile, this industry-relevant research will enhance training programmes, offering tax professionals deeper insights into regional complexities and emerging challenges.
Academic Leadership and Vision
Professor Lee Pey Woan, Dean of SMU YPHSL, highlights the broader implications of this partnership. “Taxation is a key commercial consideration for businesses and a crucial part of nation building,” she notes. As a result, the law school’s involvement aims to strengthen Singapore’s position in international taxation through cutting-edge research while developing the nation’s tax profession.
Research Focus Areas and Timely Applications
Under the leadership of SMU Assistant Professor of Law Vincent Ooi, STARI will tackle several critical areas of international taxation. The research agenda includes harmful tax competition, Global Minimum Tax, digital economy implications, crypto assets taxation, and environmental taxation—all particularly relevant given current international tax developments affecting Singapore.
For example, the implementation of the 15% global minimum corporate tax rate and amendments to the United Nations Model Double Tax Convention present immediate challenges that require sophisticated academic analysis and practical solutions.
Building Research Capacity Through Innovation
The initiative introduces a comprehensive Research Affiliates Programme featuring Academic Writing Workshops. These workshops, launching in October 2025 and running annually for three years, will equip tax professionals with essential skills for conducting and publishing academic research on taxation.
“The Research Affiliates will also benefit from consultation sessions with SMU faculty and visiting professors and present at public seminars, where academic commentators will provide feedback on their work,” explains Assistant Professor Ooi.
International Collaboration and Expert Networks
STARI’s strength lies in its robust international connections. The Academic Expert Panel comprises taxation scholars from prestigious institutions including the University of Oxford, University of Sydney, University of Melbourne, University of New South Wales, and New York University. Furthermore, the initiative maintains professional connections through its Technical Expert Panel and Senior Research Affiliates network.
The inaugural Annual Conference exemplified this international approach, featuring Professor Michael Dirkis of the University of Sydney as the first STARI Visiting Professor. His keynote lecture, alongside presentations from Professor Zhu Yansheng of Xiamen University and Dr Leopoldo Parada of King’s College London, demonstrated the calibre of expertise STARI attracts.
Looking Ahead: Conferences and Seminars
To facilitate ongoing academic debate and industry exchange, STARI has planned regular Annual Conferences and Visiting Academic Seminars. The upcoming months will feature speakers from across Europe, Asia, and Australasia, ensuring continuous knowledge transfer and collaboration within the global tax community.
This initiative positions Singapore at the forefront of international tax research, particularly as nations grapple with complex BEPS implementation challenges and digital economy taxation frameworks. For Singapore’s tax professionals and policymakers, STARI represents more than an academic exercise—it’s a strategic investment in maintaining the nation’s competitive advantage in an increasingly complex global tax environment.
As international taxation continues evolving at breakneck speed, initiatives like STARI ensure that Singapore remains not just a participant but a thought leader in shaping the future of global tax policy. The question now becomes: how will other nations respond to Singapore’s bold academic and professional development strategy?
