By Ricardo André Galendi Junior On June 10th, 2026, I had the pleasure of participating in the roundtable “Side-by-Side Agreement: Law, Politics and the Future of Global Tax”, co-organized by Professors Irma Mosquera and Peter Hongler. During the event, I
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By Maarten de Wilde This contribution, based on a presentation at the GLOBTAXGOV- St. Gallen University Roundtable of 10 June 2026 on the Inclusive Framework Side-by-Side (SBS) package of 5 January 2026, argues that Pillar Two has a “Janus-faced” character. Rather
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Gonzalo Arias and Palmer De La Cruz Pineda Según el G-20 el mundo atraviesa una “emergencia de desigualdad”. Ello queda demostrado en varios estudios. Por ejemplo, un estudio liderado por Joseph Stiglitz concluye que entre los años 2000 y 2024, el 1%
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Gonzalo Arias and Palmer De La Cruz Pineda According to the G20, the world is experiencing an “inequality emergency”. This is demonstrated in several studies. For example, a study led by Joseph Stiglitz concludes that between the years 2000 and
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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 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
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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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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
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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
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