Articles and Book Chapters

2019

ERC Publications

  • MOSQUERA VALDERRAMA I.J., The Netherlands and BEPS, in Tax Design and Administration in a Post – BEPS Era: A Study of Key Reform Measures in 18 Countries (eds. K. Sadiq, A. Sawyer and D. Bronwyn McCredie) Fiscal Publications, Australia (book chapter)
  • MOSQUERA VALDERRAMA, I.J. Processing of personal and business data and the rule of law in the era of digital trade, Central European Political Science Review CEPSR Journal – 76 number (double blinded peer review) (article in journal)
  • MOSQUERA VALDERRAMA, I.J. (forthcoming), The EU standard of good governance in tax matters for third (non-EU) countries. Intertax (double blinded-peer review) (article in journal)
  • MOSQUERA VALDERRAMA, I.J., (forthcoming), Peer Review of BEPS Minimum Standards: From Compliance to Contextualization. Submitted 1 February 2019  for publication to British Tax Review (double blinded-peer review) article in journal.
  • MOSQUERA VALDERRAMA I.J. (forthcoming), The Role of National Governments, in Global Tax Governance: How to achieve Fairness for Developing Countries in Who Pays for Canada? Taxes and Fairness (eds. E. Heaman and D. Tough). Submitted 1 August 2018 for publication. McGill-Queen’s University Press, Canada (book chapter)

2018

ERC Publications

Additional publications

  • KOK R. & MOSQUERA VALDERRAMA  I.J. (2018), The Netherlands. In: Rosenblatt P., Tron M. E. (Eds.) Anti-avoidance measures of general nature and scope – GAAR and other rules. Cahiers de droit fiscal international / Studies on international fiscal law no. 103(a): SDU. 5-22 (book chapter)
  • MOSQUERA VALDERRAMA, I.J., MAZZ, A., SCHOUERI, L.E., QUINONEZ N., WEST C., PISTONE, P & ZIMMER  F. (2018), Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency, Intertax 46(2): 140-155 (double blinded-peer review) (article in journal)

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