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.
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Author: 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.
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
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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
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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?
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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
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Towards 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.
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About the BEPS Inclusive Framework and the role of the OECD
By Irma Johanna Mosquera Valderrama
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The Role of Tax Certainty for China in the Belt and Road Initiative
by Shaomei Chen
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An insight on Global tax governance in the G20 and the OECD: What can be done?
By Irma Mosquera Valderrama
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