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A New Model of Global Governance in International Tax Law Making

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31/08/2026 Mosquera Valderrama I.J.

How can the UN framework convention become a legitimate, inclusive and durable forum?

By Peter Hongler and Irma Mosquera Valderrama Comments on the “Co-Leads’ Zero Draft” on Workstream I as of 21 July 2026
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24/06/2026 Mosquera Valderrama I.J.

Substance, DAC6 and the risk of an implementation act

By Jasper Korving Within the European Union, the call to avoid tax abuse has been loud for over a decade.
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19/06/2026 Mosquera Valderrama I.J.

Complexity, Coordination and Tax Planning Redux

By Surajanli Tandon It was envisaged that Pillar 2 would help address issues of tax competition though the setting of
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17/06/2026 Mosquera Valderrama I.J.

We Are in Antarctica: The Implications of Side-by-Side for Brazil

By Ricardo André Galendi Junior On June 10th, 2026, I had the pleasure of participating in the roundtable “Side-by-Side Agreement:
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13/11/2018 Frederik Heitmüller

Pathways to Global Tax Governance and the Multidisciplinary Approach

By Frederik Heitmüller

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05/11/2018 Adrian Grant

On the legitimacy of the OECD to set the global tax agenda

By Adrián Grant

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30/10/2018 Diego Mejía-Lemos

Sources of Law and Sources of Obligation in International Tax Law-making: An Autumn Note on the Legal Status of OECD Commentaries under International Law

By Diego Mejía-Lemos

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17/10/2018 Adrian Grant

The Importance of Context for Analysing the Implementation of International Tax Standards

By Adrián Grant

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04/10/2018 Irma Johanna Mosquera Valderrama

Tax cooperation: Reflections from the 13th Annual Columbia International Investment Conference

By Irma Mosquera Valderrama

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01/10/2018 Patricia Lampreave / Tax

Fair tax competition vs. harmful tax competition

By Patricia Lampreave

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24/09/2018 Irma Johanna Mosquera Valderrama

An insight on Global tax governance in the G20 and the OECD: What can be done?

By Irma Mosquera Valderrama

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10/09/2018 Ashish Goel

The Future of ‘Significant Economic Presence’ in India

By Ashish Goel

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06/09/2018 Julien Chaisse / Xueliang Ji

China, Special Economic Zones, and Tax Dispute Resolution

By Xueliang Ji and Julien Chaisse

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03/09/2018 Diheng Xu

China versus the BEPS Project

By Diheng Xu

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Recent Posts

How can the UN framework convention become a legitimate, inclusive and durable forum?
Substance, DAC6 and the risk of an implementation act
Complexity, Coordination and Tax Planning Redux
We Are in Antarctica: The Implications of Side-by-Side for Brazil
The Janus Face of Pillar Two: Incentive Restructuring and Constitutional Tension

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Mosquera Valderrama I.J. on PhD Global Tax Symposium
Mosquera Valderrama I.J. on Global Tax Symposium
SERGE SANGO KAYAMBA on Global Tax Symposium
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José-Andrés Rozas on Is the Pillar 2 Agreement Infringing International Law Obligations?

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