Is There Really an International Tax System? | Prof David Rosenbloom on Pillar Two, Treaties & AI

Is Pillar Two solving the right problem — or adding another layer of complexity to an already complex international tax landscape?

In this conversation with Tax Academy of Singapore, Professor H. David Rosenbloom reflects on nearly six decades in international taxation and challenges some of the assumptions shaping international tax policy today.

From Pillar Two and tax treaties to Singapore’s role in international tax, the growing complexity facing multinational businesses, and the impact of artificial intelligence on the tax profession, Professor Rosenbloom offers a candid perspective on where international taxation is heading.

He also asks a more fundamental question: is there really such a thing as an “international tax system” — or are we ultimately dealing with the cross-border interaction of individual countries’ tax policies?

📖 Continue the conversation on Tax Academy’s Perspectives & Insights
Read “International Tax Policy Between National Sovereignty and Global Coordination”, drawing on Professor Rosenbloom’s Masterclass with Tax Academy of Singapore:

https://www.taxacademy.sg/resources/p...

In this conversation:

00:00 Professor Rosenbloom on Pillar Two and AI
00:19 International tax at a turning point
00:57 What has changed most in international taxation?
01:41 Is Pillar Two solving the right problem?
02:12 Are tax treaties still fit for purpose?
02:56 Which assumptions in international tax policy should be challenged?
03:49 Is there really an international tax system?
04:49 What role can Singapore play in international tax?
05:33 Pillar Two: risks and opportunities for Singapore
06:20 Is there an “Asian perspective” in global tax debates?
07:26 What are multinational businesses underestimating?
08:05 What should boards pay more attention to?
08:52 What will distinguish the future tax professional?
09:23 Technical expertise, technology or judgment?
10:04 What can AI do well in international tax?
10:49 What should young tax professionals learn beyond tax?
11:03 Advice for aspiring international tax leaders

Professor H. David Rosenbloom is a former U.S. International Tax Counsel and a longstanding international tax practitioner and academic associated with NYU School of Law.

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