GLOBTAXGOV

26/03/2025 Mosquera Valderrama I.J.

The legitimacy of the UN Negotiations and the Path Towards Inclusive and Effective International Tax Cooperation. Are we getting it right?

By Irma Mosquera Valderrama This blogpost aims to provide some insights of the discussions at the organizational session of the
Continue reading
03/12/2024 Mosquera Valderrama I.J.

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?
Continue reading
01/08/2024 Heitmüller F.

UN Framework Convention – The Role of (Early) Protocols

By Peter Hongler and Simon Habich The second session of negotiations of the Terms of Reference of a UN Framework
Continue reading
12/12/2023 Heitmüller F.

Recommendations for Strategy: Policy Coherence in Tax, Trade and Investment

By Irma Mosquera, Julien Chaisse, and George Dimitropoulos
Continue reading

26/03/2025 Tax

The legitimacy of the UN Negotiations and the Path Towards Inclusive and Effective International Tax Cooperation. Are we getting it right?

By Irma Mosquera Valderrama This blogpost aims to provide some insights of the discussions at the organizational session of the negotiations for an UN International Framework Convention and to provide some remarks regarding the legitimacy of this process. While watching

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?

UN Framework Convention – The Role of (Early) Protocols

By Peter Hongler and Simon Habich The second session of negotiations of the Terms of Reference of a UN Framework Convention on international Tax Cooperation started on 29th July. The latest published Draft Terms of Reference contains a chapter on