Mosquera Valderrama I.J.

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

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.

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

26/03/2025 Tax

The legitimacy of the UN Negotiations and the Path Towards Inclusive and Effective International Tax Cooperation. Are we getting it right?

By Irma Mosquera Valderrama This blogpost aims to provide some insights of the discussions at the organizational session of the negotiations for an UN International Framework Convention and to provide some remarks regarding the legitimacy of this process. While watching

03/12/2024 Tax

Taxing multinationals; what happened?

In 2021, 140 countries reached political agreement on a global corporate tax reform. Now, a few years later, the implementation is proving to be a challenge, perhaps even to the point of the initial agreement’s collapse. What happened?