GLOBTAXGOV

05/11/2025 Mosquera Valderrama I.J.

VAT at a Strategic Crossroads: Navigating Reform in a Digital Era

By Jurian Lock and Irma Mosquera Keynote Session 3 Asian Development Bank High-Level Regional Tax Conference 4-6 November. Manila, Philippines.

01/11/2025 Mosquera Valderrama I.J.

Commitments Workstream I: A matter of a Preamble?

By Irma Mosquera The current first draft of the UN Framework Convention will likely face strong challenges in gaining broad

By Peter Hongler On 24 October 2025, the first draft of a Framework Convention on International Tax Cooperation (“Co-Leads’ Draft Framework Convention

02/10/2025 Mosquera Valderrama I.J.

The Standard of Foreseeable Relevance in Privacy Enhanced Tax Information Exchange

Esther Huiskers-Stoop and Tofigh Hasen Nezhad Nisi Since the early 2000s, the international exchange of information has become an essential

VAT at a Strategic Crossroads: Navigating Reform in a Digital Era

Commitments Workstream I: A matter of a Preamble?

Towards a UN Framework Convention on Tax Cooperation: Conceptual and Institutional Challenges in the Co-Lead’s Draft

The Standard of Foreseeable Relevance in Privacy Enhanced Tax Information Exchange

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Legal protection in the era of big data

The Role of Tax Certainty for China in the Belt and Road Initiative

Will the Belt and Road Initiative change China’s stance on sovereignty and non-interference?

The Belt and Road Initiative (BRI) and International Tax Law: A Winter Note on Law-making and Dispute Resolution Issues Raised by the BRI

Tax and Development: Topics for Discussion

Tax corporate governance in SMEs: simplifications VS management standards

The Spanish (Tax) Revolution: Towards a Cooperative Compliance Model through DAC6

A Multidisciplinary regulatory approach to big data and the rule of law

Tsilly Dagan – International Tax Policy: between Competition and Cooperation (Cambridge University Press, 2017)

The Spanish goodwill case, a long saga about to end