Articles, Book Chapters, Papers

ERC Publications

2024

• MOSQUERA VALDERRAMA I.J. Input Zero Draft Terms of Reference for an United Nation Framework Convention:  UN Framework Tax Convention and Global Tax Governance: What changes are needed to enhance global tax governance? Input available here
• MOSQUERA VALDERRAMA I.J. How Can Regional Cooperation Help the Enhancement of Regional Economic Development and Strengthen the Voices of Developing Countries in Global Tax Negotiations? Journal of World Investment and Trade 25 (2024) 201-236
• Christian von Haldenwang C, Millán-Narotzky L, Mosquera Valderrama I.J. and Redonda A., “The Role of Tax Expenditures in Enabling Illicit Financial Flows ” in Special Issue Missing Dollars Illicit Financial Flows from Commodity Trade. International Development Policy | Revue internationale de politique de développement [Online], 17 | 2024,
• MOSQUERA VALDERRAMA I.J. Throughput Legitimacy of the peer review process of the BEPS 4 Minimum Standards: A case study Intertax. Vol 52. Issue 3. (article)

Forthcoming

• Redefining Global Governance: A Tax, Trade and Investment Perspective in the EU and beyond.
• Eds. I. Mosquera Valderrama, A. Christians, J. Chaisse and F. Heitmüller. Springer Publications. (book).
• MOSQUERA VALDERRAMA I.J. and DEBELVA F. The Legal Transplant of EU Standards in Taxation:  A case study of the ACP Post-Cotonu Agreement in Redefining Global Governance: A Tax, Trade and Investment Perspective in the EU and beyond. Eds. I. Mosquera Valderrama, A. Christians, J. Chaisse and F. Heitmüller. Springer Publications. (book chapter).

2023

• MOSQUERA VALDERRAMA I.J. Trade Digitalisation and Taxation. In: J. Chaisse & C. Rodríguez-Chiffelle (Eds.), The Elgar Companion to the World Trade Organization. Elgar Companion to International Organisation Series . United Kingdom : Edward Elgar Publishing . 90-108.
• MOSQUERA VALDERRAMA I.J. Global Tax Governance in  The Oxford Handbook of International Tax Law. Eds. F. Haase and G. Kofler. Oxford University Press. 1007-1024.(book chapter)
• Global Tax Governance: Legitimacy and Inclusiveness. Why it matters. Inaugural Lecture Blogpost available  here and book available here. Recording available here
• UTPR Potential Conflicts with International Law (with P. Hongler, F. Debelva, J. Chaisse and V. Chand). Tax Notes International . July 2013 (article).

2022

• MOSQUERA VALDERRAMA I.J. (with Esther Huiskers-Stoop and Quiñones Diego). Cooperative Compliance Initiatives as a Preventative Mechanism in Manual for the Control of International Tax Planning. Interamerican Centre of Tax Administrations (CIAT) with funding of GIZ-EUROsociAL+. Available in English and in Spanish 
• Editors MOSQUERA VALDERRAMA I.J. (with Julien Chaisse) Special Section Asia Pacific Law Review The Future of International Tax Disputes. Link to special section
• MOSQUERA VALDERRAMA I.J. Consensus en Legitimiteit bij het maken van Internationale Belastingregels  (Consensus and Legitimacy in International Tax Law Making). Weekblad Fiscaal Recht. Special Issue 150 anniversary “Verschuivende machtsverhoudingen in de fiscaliteit“. (article)
• MOSQUERA VALDERRAMA I.J. (with Julien Chaisse)  Public international law, international taxation and tax dispute resolution, Asia Pacific Law Review, DOI: 10.1080/10192557.2022.2102585  (article in journal)
• MOSQUERA VALDERRAMA I.J. Contribution to the report and book The Protection of Taxpayers’ Rights in International Law-Study Group on International Tax Law 2018-2021 (Kokott J. and Pistone P.). Contribution to some sections on fairness, equity, equality and neutrality. See document with contribution here and see final report   here (report and contribution to book)
• MOSQUERA VALDERRAMA I.J.  La Tributación de la Economía Digital: Pasado, presente y futuro  (Taxation of the Digital Economy: Past, present and future)  Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior. June 2022.  (book Chapter)
• INTER-AMERICAN CENTRE OF TAX ADMINISTRATIONS (CIAT), GIZ, and GLOBTAXGOV  (CUBILLOS J., HEITMULLER F. and MOSQUERA VALDERRAMA I.J.) Toolkit for the Design and Effective Implementation of Domestic and International General Anti-Avoidance Rules. Publisher CIAT. English version (here) and Spanish version (here) (Report)
• MOSQUERA VALDERRAMA I.J. et al. The Internet of Things in Tax Law. Revista Cronica Tributaria No. 182 (2022/1). In the framework of cooperation DIGITAX (Jean Monnet)-GLOBTAXGOV (ERC) PROJECT. (Article)
   

2021 

ERC Publications

• MOSQUERA VALDERRAMA I.J.  Critical Review of the ATAD Implementation: Foreword: The Implementation of the ATAD in the EU: The Same but not the Same. Intertax. Vol. 49 Issue 11 (short article)
• MOSQUERA VALDERRAMA I.J. Taxation: An ASEM Model of Cooperation in Digital Economy Taxation: Digitalisation and New Technologies in 13th Asia-Europe Meeting (ASEM) Summit: Multilateral Cooperation for a Resilient, Sustainable, and Rules-Based Future for ASEM.. Paper commissioned by ERIA Economic Research for Asia and East Asia. (book chapter)
• CUBILLOS J., HEITMULLER F. and MOSQUERA VALDERRAMA I.J. Multilateral Cooperation in International Tax Law in The Future of Multilateralism: Global Cooperation and International Organizations Ed. M. Hosli, T. Garrett, S. Niedecken and  N. Verbeek. Rowman & Littlefield.
• HEITMULLER F. and MOSQUERA I.J.Special Economic Zones Facing the Challenges of International Taxation: BEPS Action 5, EU Code of Conduct, and the Future. Journal of International Economic Law 2021, 00, 1–18 . (double-blinded peer review) (article in journal).
• Taxation, International Cooperation and the 2030 Sustainable Development Agenda edited by  Mosquera Valderrama I.J.,  Lesage D. and Lips W. United Nations University Series on Regionalism book series (UNSR, volume 19). Springer Publications (Double-blinded peer review) (book ) Open access.
• MOSQUERA VALDERRAMA I.J. (WITH  BALHAROVA M.). Tax Incentives in Developing Countries: A Case Study: Singapore and Philippines,  Eds. ( Mosquera Valderrama I.J, Lesage, D. and Lips W. )  United Nations University Series on regionalism. Springer Publications (double-blinded peer review) (book chapter)
• CUBILLOS GONZALEZ J. (Ed. MOSQUERA VALDERRAMA I.J.). EU Experience in Administering GAARs in General Anti-Avoidance Rules: The Final Tax Frontier. Indian and International perspectives (Eds. Butani M. and Jain T. ) Thomson Reuters.
• MOSQUERA VALDERRAMA I.J. Colombia chapter in. The History of Double Taxation Conventions in the Pre-BEPS Era. M. Lang and E. Reimer (eds.) Vol. 20 WU Institute for Austrian and International Tax Law – Tax Law and Policy Series (book chapter)
• MOSQUERA VALDERRAMA I.J. (WITH BROEKHUIJSEN D.).  Revisiting the case of Customary International Tax Law. Special Issue: Customary International Law, Its Formation and Interpretation in International Tax and Investment Law, edited by Merkouris P.,Mosquera Valderrama I.J. and Fortuna M. Vol. 23 (1). (double-blinded peer review) (article in journal).
• MOSQUERA VALDERRAMA I.J.(with SAMPSON M., WANG J.)   Trade, Tax and Development Finance: Understanding China’s Choice of BRI Agreements and Institutions in Global Perspectives on the Belt and Road Initiative. F. Schneider (ed.) Amsterdam University Press, Amsterdam. (book chapter) Link to chapter open access

2020

ERC Publications

• MOSQUERA VALDERRAMA I.J. (with REDONDA A., CALVO F., CARBONNIER G. KOOPMAN R., MEHROTRA R.) Trade Implications of Tax Expenditures. T20 Policy Brief (G20 Saudi Arabia Presidency, Task Force Trade, Investment and Growth) (policy brief)
• MOSQUERA VALDERRAMA, I.J. The study of the BEPS 4 Minimum Standards as a legal transplant: A Methodological Framework Intertax Vol. 48, Issue 8/9 (policy note).
• MOSQUERA VALDERRAMA, I.J. BEPS Principal Purpose Test and Customary International Law. Leiden Journal of International Law. 1-22 (double-blinded peer review) (article in journal) doi:10.1017/S0922156520000278
• MOSQUERA VALDERRAMA, I.J. (with Wouter Lips).Global Sustainable Tax Governance in the OECD-G20 Transparency and BEPS Initiatives. 14th GREIT Annual Conference Tax Sustainability in an EU and International Context.   IBFD Publications (book chapter)
• MOSQUERA VALDERRAMA I.J. Regulatory Framework for Tax Incentives in Developing Countries After BEPS Action 5. Intertax, Vol. 48. Issue 4 (blinded-peer review) (article in journal)
• MOSQUERA VALDERRAMA I.J. (with Adrian Grant) Análisis del Contexto y Fiscalidad Internacional: El Trasplante de los Estándares Mínimos del Proyecto BEPS Dentro y Fuera de la OCDE en Tributación internacional. Fiscalidad en las inversiones transfronterizas. 1 Ed. Aranzadi (Spanish) Pre-print version (Version Preliminar)  (book chapter)
• MOSQUERA VALDERRAMA, I.J. A new wind change in direct taxation. 20 Challenges for the EU in 2020’s. Special Issue German Law Journal. (article in journal)
• MOSQUERA VALDERRAMA, I.J.  (2020) Tax Incentives: From an Investment, Tax, and Sustainable Development Perspective. In: Chaisse J., Choukroune L., Jusoh S. (eds) Handbook of International Investment Law and Policy. Springer, Singapore. (book chapter)

Postdoctoral Researcher

• PORTOLESE, G. The Commission Political Strategy to promote convergence in the EU (working paper)

2019

ERC Publications

• MOSQUERA VALDERRAMA I.J.; HEITMULLER F. Corporate Tax, Digitalization and Globalization. World Economic Forum. (white paper)
• MOSQUERA VALDERRAMA, I.J. (with I.J.J.Burgers)  Review of Anti-Avoidance Measures of a General Nature and Scope – General Anti-Avoidance Rules and Other Measures. IBFD Publications (article in journal)
• MOSQUERA VALDERRAMA, I.J.   The EU standard of good governance in tax matters for third (non-EU) countries. Intertax (blinded-peer review) (article in journal)
• MOSQUERA VALDERRAMA I.J. Processing of personal and business data and the rule of law in the era of digital trade, Central European Political Science Review CEPSR Journal – 76 number (blinded peer review) (article in journal)
• MOSQUERA VALDERRAMA I.J., The Netherlands and BEPS, in Tax Design and Administration in a Post – BEPS Era: A Study of Key Reform Measures in 18 Countries (eds. K. Sadiq, A. Sawyer and D. Bronwyn McCredie) Fiscal Publications, Australia (book chapter)

2018

ERC Publications

• MOSQUERA VALDERRAMA I.J. (WITH VON HALDENWANG C., FACCIO T., HENTZE T., MÄTTIG T.,  REDONDA A., RIGONI G., SCHWAB J. & VOS R.), Policy brief Tax Competition to be submitted to the G20 Ministers of Finance under the 2018 Argentinian Presidency T20 Policy brief (G20 Argentinian Presidency, Task Force Trade, Investment and International Cooperation) (policy brief)
• MOSQUERA VALDERRAMA I.J., LESAGE D., & LIPS W., Tax and Development: The Link between International Taxation, The Base Erosion Profit Shifting Project and The 2030 Sustainable Development Agenda (Institute of Tax Law and Economics, Faculty of Law, Leiden University), no. W-2018/3. Brugges, Belgium: UNU Institute on Comparative Regional Integration Studies (working paper)
• MOSQUERA VALDERRAMA I.J., Output Legitimacy Deficits and the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative Bulletin for International Taxation 72(3) IBFD Publications (article in journal)
• KOK R. & MOSQUERA VALDERRAMA  I.J., The Netherlands. In: Rosenblatt P., Tron M. E. (Eds.) Anti-avoidance measures of general nature and scope – GAAR and other rules. Cahiers de droit fiscal international / Studies on international fiscal law no. 103(a): SDU. 5-22 (book chapter)
• MOSQUERA VALDERRAMA, I.J., MAZZ, A., SCHOUERI, L.E., QUINONEZ N., WEST C., PISTONE, P & ZIMMER  F., Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency, Intertax 46(2): 140-155 (double blinded-peer review) (article in journal)

Additional publications

• MOSQUERA VALDERRAMA I.J., Food for Thought: The Challenges Arising from the Multilateral Convention to Prevent BEPS – Answers Unknown?. In: Yalti B. (Ed.) Cross-border tax challenges in the 21st century. Istanbul, Turkey: Onikilevha. 105-152.(conference proceedings)
• MOSQUERA VALDERRAMA I.J., (with I.J.J. Burgers) (2017) Fairness: A Dire International Standard with no Meaning? Intertax (45(12):767-783 (article in journal)
• MOSQUERA VALDERRAMA I.J. (with I.J.J. Burgers) (2017), Corporate Taxation and BEPS: A Fair Slice for Developing Countries?, Erasmus Law Review 10(1): 29-47. (article in journal)
• MOSQUERA VALDERRAMA I.J. (with F. Debelva) (2017), Privacy and Confidentiality in Exchange of Information Procedures: Some Uncertainties, Many Issues, but Few Solutions, Intertax 45(5): 362-381. (blinded-peer review) (article in journal)
• MOSQUERA VALDERRAMA I.J., MAZZ A., SCHOUERI L., QUINONEZ N., ROELEVELD J. PISTONE P., AND ZIMMER F. (2017). The Rule of Law and the Effective Protection of Taxpayers’ Rights in Developing Countries.  WU International Taxation Research Paper Series (10)
• MOSQUERA VALDERRAMA I.J. (2015) The OECD-BEPS Measures to Deal with Aggressive Tax Planning in South America and Sub-Saharan Africa: The Challenges Ahead, Intertax 43(10): 615-627. (article in journal)
• MOSQUERA VALDERRAMA I.J. (2015)  Legitimacy and the Making of International Tax Law The Challenges of Multilateralism World Tax Journal 7(3):344-366. Reproduced with permission from the publisher.
• MOSQUERA VALDERRAMA I.J. (2008) Interaction of Tax Systems and Tax Cultures in an International Legal Order for Taxation Diritto e Pratica Tributaria Internazionale, CEDAM, Vol. 5, No. 2, pp. 841-867, 2008

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