By Irma Mosquera Valderrama and Peter Hongler Since the adoption of the December 2022 UN General Assembly resolution on the promotion of inclusive and effective international tax cooperation at the United Nations[1] and the launch of the subsequent intergovernmental negotiations,
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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 Jasper Korving Within the European Union, the call to avoid tax abuse has been loud for over a decade. The European Parliament’s FISC Committee, previously chaired by Paul Tang, already voiced that the EU should take action against the
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By Surajanli Tandon It was envisaged that Pillar 2 would help address issues of tax competition though the setting of minimum tax at 15%. However the recent amendments, particularly the side by side system, risk reintroducing fragmentation and planning opportunities.
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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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