The project “GLOBALTAXGOV” is carried out at Leiden University in the Netherlands and receives funding from the EU H2020 and the ERC Research & Innovation Programme. (For more information on the funding body, please consult this link).

The overall aim of GLOBTAXGOV is to assess the feasibility and legitimacy of the current system of global tax governance and the role of the OECD and EU in international tax lawmaking. In order to do this we will study in depth the process of the implementation of the BEPS minimum standards in a number of countries by using a socio-legal approach. The countries are: the United States, Mexico, the Netherlands, Spain, Ireland, Australia, Colombia, Senegal, Nigeria, South Africa, India, and Singapore.

Doing a socio-legal approach means that we do not only want to find out how the BEPS minimum standards are translated into national law in a specific country but to also study and compare how this process is shaped by various stakeholders, (legal) culture and the political system and vice-versa the impact that this process has on the different stakeholders. There is some more information on the project on this website as well as on our blog.

Methodologically, such an approach requires extensive field work and the necessity to conduct in-depth interviews with all actors involved in the BEPS implementation process in a country. Therefore, we will be carrying out interviews and surveys to gather a perspective as broad as possible from all relevant stakeholders engaged in the BEPS implementation process: government tax officials, judges, business, business associations, scholars, tax advisors, civil society, among others.  All the results of this research will be anonymized and published in the form of reports, peer-reviewed articles and blogposts. Further, we will conduct workshops in each country where we will present results and discuss these with all stakeholders. This means that stakeholders will be able learn about each other’s perspectives as well as about the implementation process in other countries and maybe find new solutions to specific problems. Finally we hope that this process will result in a number of useful policy recommendations.

If you are involved or affected by the implementation of the BEPS project in one of the 12 above-mentioned countries, we would be pleased to win you as an interview partner. If you are interested or if you want to know more details, please contact us at

If you know any other stakeholders who could be relevant to this research, we would be more than grateful if you could put us into contact with them.

Please find below an information sheet and the informed consent form for interview participants, explaining more in detail what your participation entails and how we will protect your data.

Information sheet | Consent Form