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

11/06/2026 Maarten de Wilde / Tax

The Janus Face of Pillar Two: Incentive Restructuring and Constitutional Tension

By Maarten de Wilde This contribution, based on a presentation at the GLOBTAXGOV Roundtable of 10 June 2026 on the Inclusive Framework Side-by-Side (SBS) package of 5 January 2026, argues that Pillar Two has a “Janus-faced” character. Rather than imposing a

La paradoja del patrimonio en el ámbito tributario ¿podemos tolerar que un gran patrimonio sea invisible?

Gonzalo Arias and Palmer De La Cruz Pineda Según el G-20 el mundo atraviesa una “emergencia de desigualdad”. Ello queda demostrado en varios estudios. Por ejemplo, un estudio liderado por Joseph Stiglitz concluye que entre los años 2000 y 2024, el 1%

17/03/2026 Gonzalo Arias / Palmer de la Cruz Pineda / Tax

The paradox of wealth in the tax field. Can we tolerate that a great wealth is invisible?

Gonzalo Arias and Palmer De La Cruz Pineda According to the G20, the world is experiencing an “inequality emergency”. This is demonstrated in several studies. For example, a study led by Joseph Stiglitz concludes that between the years 2000 and

05/02/2026 Governance / Irma Johanna Mosquera Valderrama / Peter Hongler / Tax

The UNFCITC and the Future of Mutual Administrative Assistance

By Peter Hongler and Irma Mosquera The latest draft of the UN Framework Convention on International Tax Cooperation (UNFCITC) introduces several pivotal provisions relating to administrative assistance. In particular, the text addresses Illicit Financial Flows (Art. 7), Mutual Administrative Assistance in general

31/01/2026 Peter Hongler / Tax

Assessing the State of Play in the UN Framework Convention on International Tax Cooperation

By Peter Hongler The fourth round of negotiations on the UN Framework Convention on International Tax Cooperation is approaching, with negotiators meeting in New York. When focusing on the Framework Convention itself—rather than on the two protocols—the progress achieved to

05/11/2025 Irma Johanna Mosquera Valderrama / Tax

VAT at a Strategic Crossroads: Navigating Reform in a Digital Era

By Jurian Lock and Irma Mosquera Keynote Session 3 Asian Development Bank High-Level Regional Tax Conference 4-6 November. Manila, Philippines. Slides available here 1. The digital shift: re-emergence of local production  Value Added Tax — VAT — was designed and

01/11/2025 Irma Johanna Mosquera Valderrama / Tax

Commitments Workstream I: A matter of a Preamble?

By Irma Mosquera The current first draft of the UN Framework Convention will likely face strong challenges in gaining broad support, as many states may hesitate to sign due to the legal uncertainties created by the present formulation of the

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

02/10/2025 Esther Huiskers-Stoop / Tax / Tofigh Hasen Nezhad Nisi

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