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

Time for leadership on the United Nations Framework Convention on International Tax Cooperation

By Irma Mosquera Valderrama and Peter Hongler Since the adoption of the December 2022 UN General Assembly resolution on the promotion of inclusive and effective international tax cooperation at the United Nations[1] and the launch of the subsequent intergovernmental negotiations,

28/09/2026 Jasper Korving

The Proposal for an EU Tax Simplification Omnibus: Speed Should Never Trump Quality!

By Jasper Korving 1. Introduction On 24 June, the European Commission published its proposed Tax Simplification Omnibus Directive proposal. The headline of the press release left no room for doubt: “European Commission proposes landmark tax simplification package to streamline compliance

31/08/2026 Irma Johanna Mosquera Valderrama / Peter Hongler / Tax

How can the UN framework convention become a legitimate, inclusive and durable forum?

By Peter Hongler and Irma Mosquera Valderrama Comments on the “Co-Leads’ Zero Draft” on Workstream I as of 21 July 2026 Dear Mr. Nuer, We appreciate the opportunity to comment on the “Co-Leads’ Zero Draft” on Workstream I as of 21

24/06/2026 Tax

Substance, DAC6 and the risk of an implementation act

By Jasper Korving Within the European Union, the call to avoid tax abuse has been loud for over a decade. The European Parliament’s FISC Committee, previously chaired by Paul Tang, already voiced that the EU should take action against the

19/06/2026 Suranjali Tandon / Tax

Complexity, Coordination and Tax Planning Redux

By Surajanli Tandon It was envisaged that Pillar 2 would help address issues of tax competition though the setting of minimum tax at 15%. However the recent amendments, particularly the side by side system, risk reintroducing fragmentation and planning opportunities.

17/06/2026 Tax

We Are in Antarctica: The Implications of Side-by-Side for Brazil

By Ricardo André Galendi Junior On June 10th, 2026, I had the pleasure of participating in the roundtable “Side-by-Side Agreement: Law, Politics and the Future of Global Tax”, co-organized by Professors Irma Mosquera and Peter Hongler. During the event, I

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- St. Gallen University 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

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

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