Author Archives: Mosquera Valderrama I.J.

About Mosquera Valderrama I.J.

Dr. Irma Johanna Mosquera Valderrama is Associate Professor of Tax Law at Leiden University, the Netherlands. She has been recently awarded a ERC starting grant to carry out research from 2018-2022 on a New Model of Global Governance in International Tax Law Making (GLOBTAXGOV). She will be investigating the implementation of BEPS Minimum Standards in 12 countries in the African, Latin American, European and Asian region.

The Importance of Normative Theory in the Debate about Changing the Current International Tax Regime

Peter Hongler 6/4/2018 So far, the main part of the debate about justice and fairness in international tax law has happened in a tax law (and economics) vacuum. An illustrative example is the Base Erosion Profit Shifting BEPS project, which … Continue reading

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BEPS Action 12: Mandatory disclosure in the EU

Yesterday, at the Dutch Association of Tax Advisers (NOB) Annual Congress, one of the topics that I addressed was the introduction of BEPS Action 12 dealing with mandatory disclosure in the EU.  This has been made possible by means of … Continue reading

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The Legitimacy of the EU standard of good governance in tax matters

THE EUCROSS Conference gathered experts from investment, tax, trade, political science and international relations from 14 to 15 June in Hong Kong. The topic of the conference was The EU and its Partners in Global Governance: Trade, Investment, Taxation and … Continue reading

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G20 and Tax competition: What is the Contribution of Global Tax Governance to the G20 Agenda?

The Argentinian Presidency of the G20 has engaged think thanks and leading experts (task forces) from around the world to provide valuable analysis to the G20 dialogue and produce ideas which contribute to the achievement of concrete and sustainable policies … Continue reading

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Good Governance in Tax Matters

I am currently working on two papers on good governance in tax matters for EU countries and for non-EU (third) countries, and after doing a lot of reading on the topic, I just realized that I needed to go back … Continue reading

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Multilateral solutions as regional solutions?

The BEPS Project is regarded as a multilateral solution to prevent base erosion and profit shifting, but is the BEPS solution truly multilateral? By Irma Johanna Mosquera Valderrama In principle, the adoption of the OECD-BEPS Inclusive Framework by more than … Continue reading

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Is Italy’s new definition of Permanent Establishment the right solution to prevent tax avoidance in digital economy?

Enza Sonetti – 17/4/2018 Italian Budget Law has amended the domestic definition of Permanent Establishment (PE) to prevent artificial avoidance of PE status and make national legislation consistent with OECD’s Final Report on BEPS Action 7 and the Multilateral Convention … Continue reading

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What does agenda-setting theory teach us about the digital economy tax proposals?

Wouter Lips- 16/4/2018 Problems and inadequacies of applying the common OECD tax standards to an increasingly digitalized economy have been predicted for nearly 20 years 1. Yet, The Base Erosion and Profit Shifting (BEPS) outcomes did not provide satisfactory answers … Continue reading

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What are the spill-over effects of Member States’ tax treaties on developing countries?

More than 60 participants from some EU member and accession countries, academia, scholars, and business discussed the spill-over effects of Member States’ tax treaties on developing countries. This workshop took place under the EU Fiscalis 2020 programme in Podgorica, Montenegro … Continue reading

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Innovation Week IP & Tax Policy

During the Innovation Week IP & Tax Policy at McGill University in Montreal, Canada, I addressed the international (BEPS Action 5) and European standards dealing with IP preferential regimes and their implications for developing countries. In respect of IP preferential regimes, countries … Continue reading

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