Presentations

2024 PRESENTATIONS

Principal investigator Irma Johanna Mosquera Valderrama

  • Global Tax Governance: OECD, UN, developed and developing countries. WU Vienna Tax Colloquium.  18 March (slides)
  • The Governance of Tax Incentives after Pillar 2: Some Reflections in  Global Minimum Tax & its Impact on Tax Systems in GCC Countries. Qatar University. 7 February (slides)

2023 PRESENTATIONS

Principal investigator Irma Johanna Mosquera Valderrama

  • Roundtable UN vs. OECD- Quo Vadis International Tax Governance? 23 November (recording) (programme)
  • Relaciones entre administraciones tributarias y contribuyentes: Cumplimiento cooperativo en el Congreso La reforma de los sistemas fiscales. 16 November online (slides)
  • Webinar Taxation. International Law Association 14 November online (no slides)
  • Taxation for Development. Asian Development Bank Executive Board of Directors. 8 November. Manila, Philippines (no slides)
  • An evaluative framework for tax incentives in light of the Sustainable Development Goals
    (SDGs). High Level Regional Tax Conference. Asian Development Bank 6-7 November. Manila, Philippines. (slides)
  • Privacidad y Protección de Datos en el Intercambio de Información (in Spanish). Universidad de Vigo. 27 Octubre 2023 ( slides)
  • Moderator Panel GTED Flaghship report 2023. Tax Expenditures: Fosil Fuel subsidies, Green Tax Expenditures and Tax Incentives and the global minimum tax. 10 October (no slides).
  • Safeguards to protect taxpayers’ rights during the exchange of information including big data and AI in Tanzania Revenue Authority ICT Policy Review Workshop. 28 September (Slides)
  • The rise of generative artificial intelligence and the Role and Future of Digital Tax Governance in Digital Tax Administration: Harnessing the Power of Technology. Seminar Inter-American Development Bank  and WU Wien. 25-28 September (Slides )
  • Keynote Speech: Global Tax Governance: Legitimacy and Inclusiveness. Tax Research Network. University of Cambridge 5-7 September (text keynote speech ) Link to videorecording
  • ATAF-ATRN Tax Conference Contemporary Taxation Issues in Africa: Panelist Seizing the opportunity: Africa’s path to harnessing and profiting from global tax reforms. 29 August (no slides).
  • Global Tax Governance: Legitimacy and Inclusiveness. Why it matters. Inaugural Lecture. 30 June  [Recording ]
  • Tax for SDGs in Sri Lanka. Tax for SDGs Initiative – United Nations Development Programme. 12-13 June.
  • Tax for SDGs in Eswatini. Tax for SDGS Initiative – United Nations Development Programme. 29 May – 2 June.
  •  Legal and Regulatory Barriers: A Balance Between Transparency, Automation and Taxpayers’ Rights in Going Digital: Tax Systems and Emerging Technology. DET Revenue Quebec. 18-19 May.  (no slides).
  • Tax Transplants and Legitimacy of the BEPS 4 Minimum Standards: A Case Study. Invitation Colloquium Taxing Income and Consumption, Past, Present and Future. Queensland University QUT and Coimbra University. 12 April. (slides )
  • Pillar 2 and the EU Extraterritorial Regulatory Power in the Standard of Tax Good Governance. Seminar Is the UTPR in Pillar 2 compatible with international law obligations?  Co-organized by Jean Monnet EUTAXGOV, GLOBTAXGOV and St Gallen University. 31 March. (Slides )
  • Pillar 2 and the EU Standard of Tax Good Governance. Co-organized by Jean Monnet EUFAIRTAX,  Jean Monnet EUTAXGOV and GLOBTAXGOV. Universidad Complutense de Madrid, 3 March. (slides  )

2022 PRESENTATIONS 

Principal investigator Irma Johanna Mosquera Valderrama

  • The role and future of tax governance in a digital environment. Conference The Impact of Technologies on Emerging Tax Policy Issues Vienna, 12-13 December. (slides)
  • An EU-ASEM Model of Cooperation in Digital Economy Taxation (Emphasis Digitalization) in Seminar Asia Europe Cooperation in Inclusive Digital Societies. Online 7 December (slides)
  • Contextualizing Tax and SDG:  Towards building a Sustainable and Fair Tax System (With Lyla Latif). High Level Policy Dialogue on Tax and SDGs. UNDP- Columbia University. New York 30-2 December.  (Slides )
  • More transparency for fairer taxes – finding the money to close the gap in the Tax Fix for a Green and Social Europe. 8 November. Greens/EFA in the European Parliament. Brussels. (no slides). Videorecording
  • Relaciones entre administraciones tributarias y contribuyentes: Cumplimiento cooperativo en Congreso Internacional Cumplimiento Cooperativo de las obligaciones tributarias: Nuevos horizontes. Facultad de Derecho. Universidad Castilla la Mancha. 19-20 Octubre. In Spanish  (slides)
  • EU and tax sovereignty: Discussing the role of the EU in international tax law making. Universidad Pública de Navarra (UPNA) – Inarbe – Institute for Advanced Research in Business and Economics. 26 September (slides)
  • Free Zones: Surviving Global Tax Rules Livestream FDi Intelligence. 6 September. Short note available here and videorecording available here
  • Goed fiscaal bestuur in de EU en daarbuiten (EU Standard of Tax Good Governance). EU Integration in the Caribbean Region. EUinCARIB University of Curacao. Programme 15-22 July ( slides )
  • EU Tax Governance. EuroScience Open Forum ESOF Session 35. Tax Governance and Justice in Europe and beyond. 14 July (slides). In cooperation with EU Jean Monnet ChairEUTAXGOV. Chair Holder Irma Mosquera Valderrama. Videorecording available hereWhat does consensus say about legitimacy and global tax governance in international tax law making? 9 Symposium en Fiscalité -Repenser les Savoirs- Laval University, Quebec City, Canada, 8 July (slides)
  • The EU Standard of Good Tax governance and its influence in the trade and investment relationships between EU and third countries ((Les normes européennes de bonne gouvernance fiscale et leur influence sur les relations commerciales avec l’Europe), Sherbrooke University, Montreal, Canada, 7 July (slides)
  • EU and International Tax Law: Base Erosion and Profit Shifting (BEPS) and beyond. Summer School- The European Union, the United Nations and Global Governance, The Hague, the Netherlands, 22 June (slides)
  • Tax Governance. International Tax Law Brainstorming Group. 20 June (slides)
  • The ability to pay and COVID19 Measures. European Association of Tax Law Professors, Vienna, Austria 17 June (slides)
  • Tributacion de la Economia Digital: Un problema y varias soluciones (Taxation of the Digital Economy: Un problem and several solutions). Instituto Colombiano de Derecho Tributario, Cartagena, Colombia, 2 June (slides )
  • Trade integration, the service sector and taxation post Covid:   Challenges and opportunities for SIDS in the Caribbean and the Pacific in Taxation and Business in the Caribbean and Pacific States. 12 May  Online (no slides)
  • The EU Implications Arising in Connection with the Proposals made by the EU Commission.  Malta Institute of Management, St. Julian’s, Malta, 3 May (slides)
  • Towards legitimacy in Global Tax Governance (5th online workshop with ATAF) 23 March, online   (slides)
  • International company tax developments and some reflections on ways forward for developing countries (with Maarten de Wilde EUR). Young Dutch Tax Association, the Hague, the Netherlands 17 March   (slides)
  • The EU Standard of Good Tax Governance.  Sorbonne University. 7 March   (Slides)
  • Global Tax Governance: Searching for consensus and legitimacy in the New Global Tax Framework. Harvard International Law Journal Symposium 5 March   (slides)
  • Taxation and the 2030 Sustainable Development Agenda in Lund University (online) 25 February  (slides)
  • Taxation of the Digital Economy: One problem, many solutions and the potential of forum shopping in Navigating Global Tax Governance (3rd online workshop with ATAF) 23 February  (slides)
  • The EU and the BEPS Project: A Standard disseminator in Navigating Global Tax Governance (2nd online workshop with ATAF) 16 February  (slides)
  • Presentation in Panel 3 Tax transparency: making reporting work for the public and the private sector. Highl Level Webinar on Taxation and Business in Africa 15 February  (see article )
  • The Role of the EU in International Tax Law Making. GLaw-Net project at Maastricht University. 14 January (online) (slides)

PhD Candidate Juliana Cubillos

  • Comunicación – Congreso internacional: Cumplimiento cooperativo de las obligaciones tributarias: Nuevos horizontes. Universidad de Castilla-La Mancha. 19 – 20 October. [diapositivas]
  • PhD Global Tax Symposium 2022. 19 – 20 September. [slides]
  • 12th Doctoral Seminar on International and EU tax law. 30th June to 1 July. [slides]
  • European Association of Tax Law Professors (EATLP). Congress 2022. 16 June to 18 June. [poster
  • BEPS minimum standards implementation impact upon tax sovereignty. At the IBFD Doctoral Meeting of Researchers in International Taxation (DocMIT). 31 January and 1 February 2022. [slides]

PhD Candidate Frederik Heitmüller

  • Gobernanza Fiscal Internacional. Podcast Episode in “Los/las internacionalistas”, podcast by Universidad EAFIT, Colombia, hosted by Lina Lorenzoni, published 20 October [audio]
  • Designing a minimum tax that works for developing countries. Open questions, possible solutions, and an agenda for empirical research. At Research seminar “The Global Minimum Tax and its effects on countries’ tax regimes”, Leiden University and online, 23 September [slides]
  • Impacto de los Estándares Mínimos BEPS Alrededor del Mundo. Resultados de un Estudio de Derecho Comparado y de Ciencia política. At Webinar “Jueves Tributarios”, SUNAT (Peru), 1 September, online [slides]
  • The BEPS Minimum standards and the EU list of non-cooperative jurisdictions. At EuroScience Open Forum 2022. Session Tax Justice in Europe and Beyond. 14 July, online [slides]
  • Do international policy standards help countries in the Global South fight international tax avoidance? At ECPR Joint sessions, workshop on “Taxation, State Capacity, and Accountable Rule”, 20-21 April 2022, online [slides]
  • Visualizing the minimum tax. At “Navigating Global Tax Governance”, online workshop in cooperation with ATAF, Session 5, 23 March [slides]
  • Towards legitimacy in global tax governance? At “Navigating Global Tax Governance”, online workshop in cooperation with ATAF, Session 5, 23 March [slides]
  • Investment attraction through the tax system: Competition, cooperation or harmonization? At “Navigating Global Tax Governance”, online workshop in cooperation with ATAF, Session 4, 16 March [slides]
  • Taxation of the Digital Economy and Forum Shopping. At “Navigating Global Tax Governance”, online workshop in cooperation with ATAF, Session 3, 23 February [slides]
  • The evolution of global tax governance. At “Navigating Global Tax Governance”, online workshop in cooperation with ATAF, Session 1, 2 February [slides]

Joint presentations

  • Diseño y aplicación de normas generales anti abuso nacionales e internacionales. Dentro del evento Abuso y planificación fiscal internacional ¿Cuáles son los límites?” Universidad Católica de Uruguay, 17 de octubre de 2022, en cooperación con CIAT [diapositivas] [grabación]
  • Toolkit for the design and effective Implementation of Domestic and International General Anti-Avoidance Rules. Emphasis on the Caribbean. In cooperation with CIAT, 23 August2022 [slides] [videorecording]
  • Toolkit for the design and effective Implementation of Domestic and International General Anti-Avoidance Rules, at virtual launch of the Toolkit, in cooperation with CIAT, 23 June 2022 [slides in English and Spanish]  [videorecording]

2021 PRESENTATIONS

Principal investigator Irma Johanna Mosquera Valderrama

  • Digital Taxation. Bhutan E-Commerce Training Dialogues. International Trade Center. Bhutan. 14 December 2021 (no slides)
  • The EU Standard of Good Tax Governance and Developing Countries. 46th Tax Talk. Committee on Fiscal Studies. University of Nairobi, Kenya. 18 November 2021.(slides)
  • Global Tax Governance.Tax Policy Colloquium. Faculty of Law, McGill University, Canada. 17 November 2021 (slides)
  • Taxpayers’ rights after BEPS. Faculty of Law, Universidad de Buenos Aires, Argentina. 10 November 2021 (no slides).
  • Tax Policy Course. Discussion paper   The Interaction of Tax Systems and Tax Cultures in an International Legal Order for Taxation University of Cape Town, South Africa.24 August 2021. (no slides, see paper)
  • The EU Standard of Tax Good Governance and the EU list of non-cooperative jurisdictions. EU Tax Summer School: The EU Initiatives addressing Tax Evasion and Tax Avoidance.Aristotle University of Thessaloniki. Jean Monnet Chair on EU Tax Policy & Administration ELSA Webinars Academy on European Tax Law under the auspices of the Greek Ministry of Finance, CIEEL and ΑIESEC Greece. Online. 20 July 2021. (Slides)
  • Global Tax Governance and the OECD BEPS Project. EU Tax Summer School: The EU Initiatives addressing Tax Evasion and Tax Avoidance.Aristotle University of Thessaloniki. Jean Monnet Chair on EU Tax Policy & Administration ELSA Webinars Academy on European Tax Law under the auspices of the Greek Ministry of Finance, CIEEL and ΑIESEC Greece. Online. 20 July 2021. (Slides)
  • Taxation of digital economy, the EU DST and third (developing) countries. GREIT Summer School. Online.23 June 2021. (Slides)
  • The EU and International Tax Law: Base Erosion and Profit Shifting (BEPS) and Beyond. EU Jean Monnet Summer School (The European Union, the United Nations and Global Governance). 22 June 2021. (Slides)
  • Minimum tax: US Proposal, GLOBE and developing countries. Roundtable organized by GLOBTAXGOV. Online. 2 June 2021. See  recording. 
  • Financing the post-COVID recovery and the Sustainable Development Goals through effective and inclusive tax policies. South Centre and FACTI Panel meeting with G77 representatives + China. Online. 20 April 2021. No slides. Concept note
  • Discussant paper Vincent Ooi Beneficial Ownership in Tax Law, Singapore Management University Faculty Research Workshop. Online 26 February 2021. (no slides)
  • Hoe ziet een nieuw internationaal belastingstelsel eruit? Conference Dutch Ministry of Finance, NOB (Dutch Tax Advisors), SOMO and Tax Justice NL, FNV (Dutch Trade Union). 10 February 2021.Webstream  link and Link programme NOB – SOMO
  • Compliance and peer review of BEPS 4 Minimum Standards in Impact of international developments on tax policy in developing and emerging countries- Research Colloquium Global Tax Governance. Organizers GLOBTAXGOV and International Centre for Tax and Development. Online. 3 February 2021. (Slides )

PhD Candidate Frederik Heitmüller

  • Measuring treaty shopping exposure over time at Workshop on “Tax treaties and lower-income countries: defining a research agenda”, hosted by ICTD, 22/23 November 2021 [Slides]
  • The power and limits of soft law in shaping emerging economies’ anti-tax avoidance policies. At Global Tax Symposium PhD Seminar, Leiden University, 30 September/1 October 2021 [Slides]
  • Implementation of the country-by-country reporting exchange system: Obstacles to data access and use. At CORPTAX/GLOBTAXGOV Virtual Workshop on Country-by-Country Reporting. 18 March 2021 [Slides]
  • The power and limits of soft law in shaping emerging economies’ anti-tax avoidance policies. At the Graduate Student International Political Economy (GSIPE) Workshop series. 1 March 2021 [Slides]
  • Practical Implementation of the Base Erosion and Profit Shifting project in the Global South. At the IBFD Doctoral Meeting of Researchers in International Taxation (DocMIT). 9 February 2021. [Slides]
  • The power and limits of soft law in shaping emerging economies’ anti-tax avoidance policies. At the Lisbon International and European Tax Law Seminars. 14 January 2021 [Slides]

PhD Candidate Juliana Cubillos

  • Providing depth to the notion of tax sovereignty. At Global Tax Symposium PhD Seminar, Leiden University, 30 September/1 October 2021 [Slides]

2020 PRESENTATIONS 

Principal investigator Irma Johanna Mosquera Valderrama

  • LSE, University of Melbourne and University of Louvain. Global Tax Symposium. Panel discussion: Looking for a Global Tax Consensus: where do we stand (no slides). Link video recording. 10 December
  • Empirical Studies Reading Group GROTIUS Centre (with Michael Sampson). Peer Review: From compliance to learning and contextualization. (no slides). 9 December
  • Public Hearing EU Parliament: Do harmful tax practices within and outside the EU create distortions of competition in the Single Market? FISC Subcommittee on Tax Matters. EU Parliament. 1 Dec. Link to webstreaming GLOBTAXGOV Statement available  here
  • International Taxation, BEPS and PPT (with Ricardo Garcia Anton). Post-Academic lecturing at Leiden University. 26 November 2020.
  • EU and Tax Sovereignty: Discussing the Role of the EU In International Tax Law Making. 25 November 2020. Diplomacy and Global Affairs Research Seminar. Faculty of Governance and Global Affairs. Slides
  • La Eficacia de los Incentivos Tributarios en LATAM. CONNECTAX. 29 October 2020. See video here
  • Technical Meeting CIAT (Inter-American Centre of Tax Administrations). Toolkit and database GAARs. 22 October 2020 (with Frederik Heitmüller and Juliana Cubillos).
  • SEZs Facing the Challenges of International Taxation: BEPS Action 5, EU Code of Conduct, and the Future (with Frederik Heitmüller) at the Web seminar: Special Economic Zones in International Economic Law: Towards Unilateral Economic Law? Special Issue Journal of Economic Law.  City University of Hong Kong and Hamad Bin Khalifa University (HBKU)18 October 2020.
  • Internet of Things (IoT) and Taxpayers’ Rights. Digital Transformation of Tax Administrations DIGITAX . 16 October 2020. (no slides, working paper available soon)
  • Reforming International Taxation: Participation and Collaboration. TaxCOOP 2020 World Tax Summit Conference. (no slides). 14 October 2020.
  • Reforma de Beneficios Tributarios en Colombia:Expectativas y Desafios (Tax Incentives Reform in Colombia). Co-organized by GLOBTAXGOV, FESCOL (Friederich Ebert Stiftung Colombia), Universidad Externado de Colombia, and Universidad de los Andes. 29 September 2020. See video here  See slides here
  • Safeguards to protect taxpayers’ rights during the exchange of information.  VII Brazilian Congress on International Tax Law  (IBDT) 16-19 September 2020. See slides here
  • Nexus and developing countries : the impact of OECD Pillar 1 and Pillar 2. 15th GREIT Annual Conference: Nexus and Jurisdiction in International and EU Tax Law 17-18 September 2020. See slides here
  • BEPS Interview: the BEPS minimum standards and country adoption, particularly in developing countries. QUT Business School Australia  31 August 2020 See questions and video here
  • Taxation and Social Contract in a post-pandemic era. Webinar organized by Afronomicslaw 17 August 2020 See video here
  • Revelaciones de planeaciones tributarias a la DIAN. Seminar co-organized by GLOBTAXGOV and IFA Colombia in cooperation with LEGIS. 15 July 2020 (in Spanish) slides See video here 
  • International Law Association (ILA) Study Group International Taxation webinar. Report Taxpayers’ Rigths. Topic Addressed: Substantive Rights: The Principles. 8 July 2020. slides
  • Incentivos fiscales en países de ingreso bajo en tiempos de COVID19. Seminar co-organized by GLOBTAXGOV and Council on Economic Policies. 1 July 2020. (in Spanish)  See video here  Slides
  • La cooperación de los asesores fiscales en el cumplimiento tributario. Academia Mexicana de Derecho Fiscal & Colegio de Abogados de Mexico (Mandatory disclosure rules DAC 6 and the European Experience). 3 June 2020 (in Spanish) (no slides)
  •  Improving Cooperation in Tax Matters (Virtual Consultation), High-Level Panel on International Financial Accountability , Transparency and Integrity for Achieving the 2030 Agenda (FACTI Panel) 5 May 2020(no slides) See comments GLOBTAXGOV here  summary  discussions here   and video here
  • Digital Transformation of Tax Administrations in the EU,DIGITAX IEF Instituto de Estudios Fiscales, Madrid, Spain, 24 January 2020 (no slides, working paper available soon)

PhD Candidate Frederik Heitmüller

2019 PRESENTATIONS 

Principal investigator Irma Johanna Mosquera Valderrama

PhD candidate Frederik Heitmüller

PhD candidate Juliana Cubillos

2018 PRESENTATIONS 

Principal investigator Irma Johanna Mosquera Valderrama

PhD Candidates