GLOBTAXGOV – A New Model of Global Governance in International Tax Law Making

28/10/2025 Mosquera Valderrama I.J.

Towards a UN Framework Convention on Tax Cooperation: Conceptual and Institutional Challenges in the Co-Lead’s Draft

By Peter Hongler On 24 October 2025, the first draft of a Framework Convention on International Tax Cooperation (“Co-Leads’ Draft Framework Convention
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02/10/2025 Mosquera Valderrama I.J.

The Standard of Foreseeable Relevance in Privacy Enhanced Tax Information Exchange

Esther Huiskers-Stoop and Tofigh Hasen Nezhad Nisi Since the early 2000s, the international exchange of information has become an essential
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19/09/2025 Mosquera Valderrama I.J.

No, no es el momento:10 preguntas sobre la implementación de un “QDMTT” bajo el Impuesto Mínimo Global propuesto en sede de la OCDE

No es posible implementar un QDMTT sin antes realizar un análisis comprehensivo de las implicaciones legales, económicas y políticas que
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19/09/2025 Mosquera Valderrama I.J.

No, it’s not time: 10 questions on the implementation of a “QDMTT” under the OECD proposed Global Minimum Tax

This blogpost addresses the QDMTT and the challenges for countries to implement the QDMTT and ask countries to reflect on whether or not is the right time to implement the QDMTT.
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28/10/2025 Peter Hongler / Tax

Towards a UN Framework Convention on Tax Cooperation: Conceptual and Institutional Challenges in the Co-Lead’s Draft

By Peter Hongler On 24 October 2025, the first draft of a Framework Convention on International Tax Cooperation (“Co-Leads’ Draft Framework Convention Template”) was published. This draft will presumably serve as the basis for the third round of negotiations, scheduled to take

The Standard of Foreseeable Relevance in Privacy Enhanced Tax Information Exchange

Esther Huiskers-Stoop and Tofigh Hasen Nezhad Nisi Since the early 2000s, the international exchange of information has become an essential tool in the global fight against tax evasion, tax fraud, and other financial crimes. As governments aim to secure fair

19/09/2025 Andrea Laura Riccardi Sacchi / Tax

No, no es el momento:10 preguntas sobre la implementación de un “QDMTT” bajo el Impuesto Mínimo Global propuesto en sede de la OCDE

No es posible implementar un QDMTT sin antes realizar un análisis comprehensivo de las implicaciones legales, económicas y políticas que derivan de su introducción, así como elaborar un plan claro de readecuación de la política de incentivos a la inversión

19/09/2025 Andrea Laura Riccardi Sacchi / Tax

No, it’s not time: 10 questions on the implementation of a “QDMTT” under the OECD proposed Global Minimum Tax

This blogpost addresses the QDMTT and the challenges for countries to implement the QDMTT and ask countries to reflect on whether or not is the right time to implement the QDMTT.

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

18/08/2025 Tax

A New Era for Global Tax Cooperation? Reflections on the UN Negotiations in New York

By Peter Hongler Introduction: Why These Negotiations Matter For decades, international tax cooperation has been shaped by a small circle of advanced economies, primarily within the OECD and the G20. While these forums have produced important outcomes—such as the Inclusive Framework on BEPS and the two-pillar

16/07/2025 Maarten de Wilde / Tax

From multilateralism to strategic realism; a proposal for a Corporate Tax 2.0

By Maarten de Wilde A Dutch language version of this piece will appear in Dutch tax weekly, Weekblad Fiscaal Recht. On June 28, 2025, the G7 reached a political agreement that exempts American multinationals from the global 15% minimum tax

14/07/2025 Tax

The overarching goal of a new UN Framework Convention: Workstream I

By Peter Hongler and Irma Mosquera Valderrama Comments on the “Co-Leads’ Draft Issue Note” on Workstream I as of 27 June 2025. Dear Mr. Nuer, We appreciate the opportunity to comment on the “Co-Leads’ Draft Issue Note” on Workstream I

27/06/2025 Peter Hongler / Tax

Getting the Priorities Right: The Central Role of Workstream I in the UN Framework Convention on International Tax Cooperation

By Peter Hongler Early next week, the United Nations will host a series of multi-stakeholder consultations as part of its efforts to develop a UN Framework Convention on International Tax Cooperation. This initiative has been structured around three distinct workstreams: While all

14/04/2025 Irma Johanna Mosquera Valderrama / Tax / Tofigh Hasen Nezhad Nisi

Tax and Digital Development in the 2025 Financing for Development Conference

The 2025 Sevilla Conference is a great opportunity to align international tax systems with a more inclusive digital future. Now is the time to act. Irma Mosquera and Tofigh Hasen Nezhad Nisi Since 2002, the United Nations’ Financing for Development