On 30 October, The Financial Criminal Investigation network – in short FCInet, together with a group of tax law and criminal law academics at Leiden Law School -Leiden University the Netherlands), organize a hybrid: onsite/ online (via zoom) conference on the use of FCITnet ma3tch technology in light of the standard of foreseeable relevance in tax information exchange.
This conference will present the report on the use of FCITnet ma3tch technology in light of the standard of foreseeable relevance in tax information exchange. This report has been written by Leiden Law School – Leiden University in a collaboration between the departments of Tax Law, represented by Esther Huiskers-Stoop, Tofigh Hasen Nezhad Nisi and Irma Mosquera Valderrama, and Criminal Law, represented by Anna Mosna and Jannemieke Ouwerkerk. The report is available here.
Link to PROGRAMME
Link to registration https://www.formdesk.com/universiteitleiden/Foreseeable_Relevance_in_Tax_EOI
Description
Domestic resource mobilization (DRM) continues to be a major strategic priority for the Asian Development Bank (ADB) and its developing member countries (DMC). It is now more important than ever for our developing member countries (DMCs) to address debt sustainability and to achieve the Sustainable Development Goals (SDGs). Many developing countries are still dealing with high debt levels due to the COVID-19 pandemic which have been further exacerbated by the disruption in global supply chains caused by increasing geopolitical tensions. Many DMCs in the Asia Pacific region have a tax-to-GDP ratio below the 15% benchmark that is considered the minimum level needed to achieve sustainable growth. This region is falling short on all 17 SDGs. While the role of external finance is crucial in filling the fiscal gaps of DMCs, DRM (which is included as SDG Goal 17) is the indispensable foundation for achieving all the other SDGs and for supporting a strong, inclusive and green recovery.
International tax cooperation (ITC) can also play a key role in assisting DMCs to work together to close the tax loopholes exploited by aggressive tax planning and combat tax evasion. The consensus-based Two-Pillar solution to address tax challenges arising from digitalization of economy has great potential for helping DMCs collect additional revenue for building a prosperous, inclusive, resilient, and sustainable future. However, international cooperation on tax issues in this region is still lagging. The rate of participation in international tax initiatives such as the Inclusive Framework on Base Erosion and Profit Shifting (BEPS IF) and the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) shows room for improvement. The introduction of the Global Minimum Tax rules has significantly changed the landscape of tax incentives and developing countries are affected by these rules irrespective of participation levels.
ADB officially launched the Asia Pacific Tax Hub (APTH) at the 54th ADB Annual Meeting in 2021. The APTH serves as an open and inclusive platform for strategic policy dialogue, knowledge sharing, and development coordination among ADB, its member countries, and development partners. The APTH Secretariat organized the first High- Level Regional Tax Conference (HLRTC) that underscored the importance of DRM in achieving the SDGs and the core role of the APTH in the taxation agenda in Asia and the Pacific. Held in November 2021, the event brought together officials of tax policy and administration agencies from ADB members, senior representatives of development partners (IMF, OECD, and World Bank), ADB staff, and other stakeholders who presented their experiences and brainstormed in plenary and breakout sessions. This knowledge exchange on reform experiences highlighted the challenges governments face in domestic resource mobilization and identified the possible support needed for future tax system reforms.
Objectives
The High-Level Regional Tax Conference 2025 will serve as a platform for all stakeholders to conduct strategic dialogues on emerging and priority areas on domestic resource mobilization and international tax cooperation, and the latest updates from international tax fora; learn good practices in tax administration and effective strategies for tax reforms; and share country-specific experiences in strengthening the capacity of tax administration.
Target participants
The target audience would be heads of tax policy and administration agencies from ADB members. Senior representatives of development partners (IMF, OECD, and World Bank), ADB staff and other stakeholders will be invited to contribute to the technical sessions.
Event organizers / partners
Asia Pacific Tax Hub, ADB
Navigating Global Tax Governance: A workshop with African Tax Administration Forum
Lecturers
Prof. Dr. Irma Mosquera
Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl
Guest lecturers
Prof. Jérôme Monsenego Stockholm University
Dr. Bastiaan van Gaanzen Leiden University
Mr. Tofigh Hasen Nezhad Nisi Leiden University (t.b.c.)
ATAF representatives (t.b.a.)
Dates
14 November 2025, 13:00 UTC – 16:00 UTC
21 November 2025, 13:00 UTC – 16:00 UTC
28 November 2025, 13:00 UTC – 16:00 UTC
5 December 2025, 13:00 UTC – 16:00 UTC
Venue
Online
Summary
Since the 2008 financial crisis, multilateral cooperation in international tax law has developed at a fast pace. Currently, OECD and non-OECD countries have agreed to introduce international tax policy standards to tackle aggressive tax planning, to introduce a global minimum tax and to tax digital business among others. For individual countries, multilateral cooperation can result in economic benefits, but navigating the global governance architecture also bears many challenges. How to effectively engage in global governance processes? How to evaluate the outcomes?
In this workshop we will discuss the content of international tax standards and analyze the policy objectives and strategies pursued by different international, supranational and regional organizations, such as the United Nations, the OECD, the EU, among others, in the process. We will also pay attention to the challenges to the current structure of global governance due to the interactions between policy norms and legal instruments in the tax, trade and investment area.
In the first part, we will address how the global tax governance architecture has emerged and map the contemporary environment of international actors. Thereafter, we will discuss governance processes and actors involved in three case studies of specific policy areas: the role of the EU in the dissemination of BEPS standards, the taxation of the digital economy, and the introduction of a global minimum tax. In each case study, we will pay particular attention to the engagement of non-OECD countries with international institutions and the interaction between tax, trade and investment policy objectives and rules. In the final part of the workshop, we will discuss global tax governance under the lens of legitimacy and attempt to draw broader conclusions about the role of different actors in multilateral cooperation. Special attention will be given to the ongoing negotiation of the UN Framework Tax Convention and its two Protocols under the lens of legitimacy.
Procedure
Every session consists of lecture elements, input from ATAF, and general debates among all participants. In the lecture elements, the theoretical foundations will be exposed by Leiden University researchers. In the applied part, guest lecturers from ATAF discuss the topic based on examples from the region and based on ATAF’s experience in engaging in global tax governance. For the general debate, all participants are expected to actively participate and share their own experiences with the topic. To prepare for each session, all participants are requested to read the literature and complete the assignments.
Navigating Global Tax Governance: A workshop with African Tax Administration Forum
Lecturers
Prof. Dr. Irma Mosquera
Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl
Guest lecturers
Prof. Jérôme Monsenego Stockholm University
Dr. Bastiaan van Gaanzen Leiden University
Mr. Tofigh Hasen Nezhad Nisi Leiden University (t.b.c.)
ATAF representatives (t.b.a.)
Dates
14 November 2025, 13:00 UTC – 16:00 UTC
21 November 2025, 13:00 UTC – 16:00 UTC
28 November 2025, 13:00 UTC – 16:00 UTC
5 December 2025, 13:00 UTC – 16:00 UTC
Venue
Online
Summary
Since the 2008 financial crisis, multilateral cooperation in international tax law has developed at a fast pace. Currently, OECD and non-OECD countries have agreed to introduce international tax policy standards to tackle aggressive tax planning, to introduce a global minimum tax and to tax digital business among others. For individual countries, multilateral cooperation can result in economic benefits, but navigating the global governance architecture also bears many challenges. How to effectively engage in global governance processes? How to evaluate the outcomes?
In this workshop we will discuss the content of international tax standards and analyze the policy objectives and strategies pursued by different international, supranational and regional organizations, such as the United Nations, the OECD, the EU, among others, in the process. We will also pay attention to the challenges to the current structure of global governance due to the interactions between policy norms and legal instruments in the tax, trade and investment area.
In the first part, we will address how the global tax governance architecture has emerged and map the contemporary environment of international actors. Thereafter, we will discuss governance processes and actors involved in three case studies of specific policy areas: the role of the EU in the dissemination of BEPS standards, the taxation of the digital economy, and the introduction of a global minimum tax. In each case study, we will pay particular attention to the engagement of non-OECD countries with international institutions and the interaction between tax, trade and investment policy objectives and rules. In the final part of the workshop, we will discuss global tax governance under the lens of legitimacy and attempt to draw broader conclusions about the role of different actors in multilateral cooperation. Special attention will be given to the ongoing negotiation of the UN Framework Tax Convention and its two Protocols under the lens of legitimacy.
Procedure
Every session consists of lecture elements, input from ATAF, and general debates among all participants. In the lecture elements, the theoretical foundations will be exposed by Leiden University researchers. In the applied part, guest lecturers from ATAF discuss the topic based on examples from the region and based on ATAF’s experience in engaging in global tax governance. For the general debate, all participants are expected to actively participate and share their own experiences with the topic. To prepare for each session, all participants are requested to read the literature and complete the assignments.
Navigating Global Tax Governance: A workshop with African Tax Administration Forum
Lecturers
Prof. Dr. Irma Mosquera
Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl
Guest lecturers
Prof. Jérôme Monsenego Stockholm University
Dr. Bastiaan van Gaanzen Leiden University
Mr. Tofigh Hasen Nezhad Nisi Leiden University (t.b.c.)
ATAF representatives (t.b.a.)
Dates
14 November 2025, 13:00 UTC – 16:00 UTC
21 November 2025, 13:00 UTC – 16:00 UTC
28 November 2025, 13:00 UTC – 16:00 UTC
5 December 2025, 13:00 UTC – 16:00 UTC
Venue
Online
Summary
Since the 2008 financial crisis, multilateral cooperation in international tax law has developed at a fast pace. Currently, OECD and non-OECD countries have agreed to introduce international tax policy standards to tackle aggressive tax planning, to introduce a global minimum tax and to tax digital business among others. For individual countries, multilateral cooperation can result in economic benefits, but navigating the global governance architecture also bears many challenges. How to effectively engage in global governance processes? How to evaluate the outcomes?
In this workshop we will discuss the content of international tax standards and analyze the policy objectives and strategies pursued by different international, supranational and regional organizations, such as the United Nations, the OECD, the EU, among others, in the process. We will also pay attention to the challenges to the current structure of global governance due to the interactions between policy norms and legal instruments in the tax, trade and investment area.
In the first part, we will address how the global tax governance architecture has emerged and map the contemporary environment of international actors. Thereafter, we will discuss governance processes and actors involved in three case studies of specific policy areas: the role of the EU in the dissemination of BEPS standards, the taxation of the digital economy, and the introduction of a global minimum tax. In each case study, we will pay particular attention to the engagement of non-OECD countries with international institutions and the interaction between tax, trade and investment policy objectives and rules. In the final part of the workshop, we will discuss global tax governance under the lens of legitimacy and attempt to draw broader conclusions about the role of different actors in multilateral cooperation. Special attention will be given to the ongoing negotiation of the UN Framework Tax Convention and its two Protocols under the lens of legitimacy.
Procedure
Every session consists of lecture elements, input from ATAF, and general debates among all participants. In the lecture elements, the theoretical foundations will be exposed by Leiden University researchers. In the applied part, guest lecturers from ATAF discuss the topic based on examples from the region and based on ATAF’s experience in engaging in global tax governance. For the general debate, all participants are expected to actively participate and share their own experiences with the topic. To prepare for each session, all participants are requested to read the literature and complete the assignments.
Navigating Global Tax Governance: A workshop with African Tax Administration Forum
Lecturers
Prof. Dr. Irma Mosquera
Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl
Guest lecturers
Prof. Jérôme Monsenego Stockholm University
Dr. Bastiaan van Gaanzen Leiden University
Mr. Tofigh Hasen Nezhad Nisi Leiden University (t.b.c.)
ATAF representatives (t.b.a.)
Dates
14 November 2025, 13:00 UTC – 16:00 UTC
21 November 2025, 13:00 UTC – 16:00 UTC
28 November 2025, 13:00 UTC – 16:00 UTC
5 December 2025, 13:00 UTC – 16:00 UTC
Venue
Online
Summary
Since the 2008 financial crisis, multilateral cooperation in international tax law has developed at a fast pace. Currently, OECD and non-OECD countries have agreed to introduce international tax policy standards to tackle aggressive tax planning, to introduce a global minimum tax and to tax digital business among others. For individual countries, multilateral cooperation can result in economic benefits, but navigating the global governance architecture also bears many challenges. How to effectively engage in global governance processes? How to evaluate the outcomes?
In this workshop we will discuss the content of international tax standards and analyze the policy objectives and strategies pursued by different international, supranational and regional organizations, such as the United Nations, the OECD, the EU, among others, in the process. We will also pay attention to the challenges to the current structure of global governance due to the interactions between policy norms and legal instruments in the tax, trade and investment area.
In the first part, we will address how the global tax governance architecture has emerged and map the contemporary environment of international actors. Thereafter, we will discuss governance processes and actors involved in three case studies of specific policy areas: the role of the EU in the dissemination of BEPS standards, the taxation of the digital economy, and the introduction of a global minimum tax. In each case study, we will pay particular attention to the engagement of non-OECD countries with international institutions and the interaction between tax, trade and investment policy objectives and rules. In the final part of the workshop, we will discuss global tax governance under the lens of legitimacy and attempt to draw broader conclusions about the role of different actors in multilateral cooperation. Special attention will be given to the ongoing negotiation of the UN Framework Tax Convention and its two Protocols under the lens of legitimacy.
Procedure
Every session consists of lecture elements, input from ATAF, and general debates among all participants. In the lecture elements, the theoretical foundations will be exposed by Leiden University researchers. In the applied part, guest lecturers from ATAF discuss the topic based on examples from the region and based on ATAF’s experience in engaging in global tax governance. For the general debate, all participants are expected to actively participate and share their own experiences with the topic. To prepare for each session, all participants are requested to read the literature and complete the assignments.
February/March 2026 (t.b.c.) Programme available soon.
This seminar follows the Postgraduate online training The EU’s Global Regulatory Power and the EU Standard of Tax Good Governance. The training has been given in 5 sessions (every friday) from 17 of May 2024 until 14 of June 2024. A new training will be scheduled in the first semester of 2026
The seminar aims for a policy oriented outcome. We will provide some recommendations to policy makers in the EU Institutions, regional organizations in the Global South and countries that need to be considered when addressing the EU Standard of Tax Good Governance.
During the training the participants from mainly tax administrations in Africa, Asia, Latin America, and from Middle East and Europe some business, scholars, lawyers, presented a policy paper and/or a position paper. The 5 best papers will be presenting at this seminar.
Registration to the seminar is free and available to everyone. More details on registration link and programme available soon.
GTS – Ferrara 2026 Call for Papers )
The call for papers for 2026 GTS symposium is now open. Deadline for submission 28 November 2025. This time hosted by Marco Greggi University of Ferrara Italy on19-20 February 2026.
With a collaboration of 24 Universities from all around the world, this is a wonderful opportunity for experienced scholars to share their ideas and showcase their research. The symposium focuses on substantive and institutional challenges of international, regional and domestic tax law and policy. Topics of special interest are
1. The taxation of mobile work and digitalised business models;
2. Tax nexus without a physical presence;
3. Tariffs and Customs policy;
4. Green taxation;
5. Effective progressive taxation of individuals with a focus on UHNWI;
6. Wealth taxation;
7. The interplay between EU and International tax law
8. The automation of tax administration and compliance with a specifi c focus on AI application to the decision-making processes;
9. International tax governance; in particular, the future roles of the Organisation for Economic Cooperation and Development (OECD) and the United Nations (UN), as well as their relationships with each other and with regional organisations that act as standard-setters or lawmakers in tax matters (such as ATAF or the EU).