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GLOBTAXGOV

GLOBTAXGOV

A New Model of Global Governance in International Tax Law Making

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  • 14/04/2025 Mosquera Valderrama I.J.

    Tax and Digital Development in the 2025 Financing for Development Conference

    The 2025 Sevilla Conference is a great opportunity to align international tax systems with a more inclusive digital future. Now

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  • 26/03/2025 Mosquera Valderrama I.J.

    The legitimacy of the UN Negotiations and the Path Towards Inclusive and Effective International Tax Cooperation. Are we getting it right?

    By Irma Mosquera Valderrama This blogpost aims to provide some insights of the discussions at the organizational session of the

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  • 03/12/2024 Mosquera Valderrama I.J.

    Taxing multinationals; what happened?

    In 2021, 140 countries reached political agreement on a global corporate tax reform. Now, a few years later, the implementation is proving to be a challenge, perhaps even to the point of the initial agreement’s collapse. What happened?

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  • 01/08/2024 Heitmüller F.

    UN Framework Convention – The Role of (Early) Protocols

    By Peter Hongler and Simon Habich The second session of negotiations of the Terms of Reference of a UN Framework

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All posts

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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Upcoming Events

Sep
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13:00 Seminar Towards a new EU Standar... @ Zoom/onsite
Seminar Towards a new EU Standar... @ Zoom/onsite
Sep 1 @ 13:00 – 17:00
September 2025 (t.b.c.)  Programme available soon. This seminar follows the Postgraduate online training The EU’s Global Regulatory Power and the EU Standard of Tax Good Governance. The training has been given in 5 sessions (every friday) from 17 of May
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Topics

agenda-setting ATAD Belt and Road Initiative BEPS BEPS minimum standards BEPS Project big data China 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 T20 tax tax administration tax avoidance Tax Certainty tax competition tax compliance tax cooperation tax policy tax treaties transparency UN US
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