By Peter Hongler and Irma Mosquera Valderrama Comments on the “Co-Leads’ Zero Draft” on Workstream I as of 21 July 2026 Dear Mr. Nuer, We appreciate the opportunity to comment on the “Co-Leads’ Zero Draft” on Workstream I as of 21
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By Peter Hongler and Irma Mosquera The latest draft of the UN Framework Convention on International Tax Cooperation (UNFCITC) introduces several pivotal provisions relating to administrative assistance. In particular, the text addresses Illicit Financial Flows (Art. 7), Mutual Administrative Assistance in general
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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
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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
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Irma Mosquera Valderrama The EU’s lack of a clear and coherent direction in taxation shows the failure of the EU to generate legitimacy and trust among EU citizens, EU countries, and third, non-EU countries, in addition to the failure to
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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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By Irma Mosquera, Julien Chaisse, and George Dimitropoulos
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By Irma Mosquera
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By Dirk Broekhuijsen, Ezgi Arik, and Irma Mosquera
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By Irma Johanna Mosquera Valderrama
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