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Tag: BEPS Project

08/09/2025 Irma Johanna Mosquera Valderrama / Tax

Future of the EU Tax Mix

Irma Mosquera Valderrama The EU’s lack of a clear and coherent direction in taxation shows the failure of the EU to generate legitimacy and trust among EU citizens, EU countries, and third, non-EU countries, in addition to the failure to

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03/12/2024 Tax

Taxing multinationals; what happened?

In 2021, 140 countries reached political agreement on a global corporate tax reform. Now, a few years later, the implementation is proving to be a challenge, perhaps even to the point of the initial agreement’s collapse. What happened?

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17/07/2023 Andrea Laura Riccardi Sacchi / Tax

Taxation of services: Some lessons from the Latin American experience – Part II

By Andrea Laura Riccardi Sacchi

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14/07/2023 Andrea Laura Riccardi Sacchi

Taxation of services: Some lessons from the Latin American experience – Part I

By Andrea Laura Riccardi Sacchi

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13/03/2023 Dirk Broekhuijsen / Judith Reijnen / Mees Vergouwen

The effectiveness of the MLI in amending the bilateral tax treaty network

By Mees Vergouwen, Dirk Broekhuijsen, and Judith Reijnen

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18/06/2021 Irma Johanna Mosquera Valderrama

Possible impact of a global minimum tax on SEZ

By Irma Mosquera

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19/11/2019 Irma Johanna Mosquera Valderrama / Tax

About the BEPS Inclusive Framework and the role of the OECD

By Irma Johanna Mosquera Valderrama

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29/07/2019 Irma Johanna Mosquera Valderrama

What does the PPT say about Global Tax Governance?

By Irma Mosquera Johanna Valderrama

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27/05/2019 Ashish Goel

Does the principal purpose test (PPT) throw tax certainty to the winds?

By Ashish Goel

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05/11/2018 Adrian Grant

On the legitimacy of the OECD to set the global tax agenda

By Adrián Grant

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  • The Proposal for an EU Tax Simplification Omnibus: Speed Should Never Trump Quality!
  • How can the UN framework convention become a legitimate, inclusive and durable forum?
  • Substance, DAC6 and the risk of an implementation act
  • Complexity, Coordination and Tax Planning Redux
  • We Are in Antarctica: The Implications of Side-by-Side for Brazil

Recent Comments

  • Mosquera Valderrama I.J. on PhD Global Tax Symposium
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