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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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20/06/2018 Irma Johanna Mosquera Valderrama

The Legitimacy of the EU Standard of Good Governance in Tax Matters

By Irma Mosquera Valderrama

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28/05/2018 Irma Johanna Mosquera Valderrama

G20 and Tax competition: What is the Contribution of Global Tax Governance to the G20 Agenda?

By Irma Mosquera Valderrama

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25/05/2018 Irma Johanna Mosquera Valderrama

Good Governance in Tax Matters

By Irma Mosquera Valderrama

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23/04/2018 Irma Johanna Mosquera Valderrama

Multilateral Solutions as Regional Solutions?

By Irma Mosquera Valderrama

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17/04/2018 Enza Sonetti

Is Italy’s New Definition of Permanent Establishment the Right Solution to Prevent Tax Avoidance in Digital Economy?

By Enza Sonetti

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17/04/2018 Wouter Lips

What does Agenda-Setting Theory Teach Us about the Digital Economy Tax Proposals?

By Wouter Lips

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17/03/2018 Irma Johanna Mosquera Valderrama

What are the Spill-Over Effects of EU Member States’ Tax Treaties on Developing Countries?

By Irma Mosquera Valderrama

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05/03/2018 Irma Johanna Mosquera Valderrama

Innovation Week IP & Tax Policy

By Irma Mosquera Valderrama

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26/02/2018 Irma Johanna Mosquera Valderrama

Who Pays for Canada? Taxes & Fairness

By Irma Mosquera Valderrama

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02/02/2018 Irma Johanna Mosquera Valderrama

G20 Inception Workshop: Task force on trade, investment and taxation

By Irma Mosquera Valderrama

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agenda-setting Belt and Road Initiative BEPS BEPS minimum standards BEPS Project big data China covid-19 developing countries digital economy digital tax disclosure dispute resolution EU exchange of information fairness G20 GAARs global governance governance investment legitimacy minimum standards minimum tax MLI MNEs multidisciplinary multilateralism OECD Pillar 1 Pillar 2 political philosophy PPT T20 tax tax administration tax avoidance Tax Certainty tax competition tax compliance tax cooperation tax policy tax treaties transparency UN

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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
Eziatul Nurin Ahmad Sapawi on PhD Global Tax Symposium
José-Andrés Rozas on Is the Pillar 2 Agreement Infringing International Law Obligations?

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