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?
Continue readingAuthor: Mosquera Valderrama I.J.
Dr. Irma Johanna Mosquera Valderrama is Associate Professor of Tax Law at Leiden University, the Netherlands.
She has been recently awarded a ERC starting grant to carry out research from 2018-2022 on a New Model of Global Governance in International Tax Law Making (GLOBTAXGOV). She will be investigating the implementation of BEPS Minimum Standards in 12 countries in the African, Latin American, European and Asian region.
Postgraduate online training The EU’s Global Regulatory Power and the EU Standard of Tax Good Governance
This postgraduate online training will have 5 sessions starting on the 17th of May 2024 (every Friday) until 14th of June 2024. Thereafter on 19th of June 2024 we will conclude this training with a hybrid (online/onsite) conference. Registration
Continue readingTowards a Policy Framework of Globalization: Interconnections between Tax, Trade and Investment
This two-day workshop (postponed to June 2021) is organized by the ERC Project GLOBTAXGOV Leiden University in cooperation with the Council on Economic Policies – by invitation.
Continue readingAbout the BEPS Inclusive Framework and the role of the OECD
By Irma Johanna Mosquera Valderrama
Continue readingThe Role of Tax Certainty for China in the Belt and Road Initiative
by Shaomei Chen
Continue readingAn insight on Global tax governance in the G20 and the OECD: What can be done?
By Irma Mosquera Valderrama
Continue readingWill BEPS Action 12 (mandatory disclosure) be the next minimum standard?
By Irma Mosquera Valderrama
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