GLOBTAXGOV – Page 10 – A New Model of Global Governance in International Tax Law Making

28/10/2025 Mosquera Valderrama I.J.

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

By Peter Hongler On 24 October 2025, the first draft of a Framework Convention on International Tax Cooperation (“Co-Leads’ Draft Framework Convention
Continue reading
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
Continue reading
19/09/2025 Mosquera Valderrama I.J.

No, no es el momento:10 preguntas sobre la implementación de un “QDMTT” bajo el Impuesto Mínimo Global propuesto en sede de la OCDE

No es posible implementar un QDMTT sin antes realizar un análisis comprehensivo de las implicaciones legales, económicas y políticas que
Continue reading
19/09/2025 Mosquera Valderrama I.J.

No, it’s not time: 10 questions on the implementation of a “QDMTT” under the OECD proposed Global Minimum Tax

This blogpost addresses the QDMTT and the challenges for countries to implement the QDMTT and ask countries to reflect on whether or not is the right time to implement the QDMTT.
Continue reading

08/02/2019 Maria Adele Carrai

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

By Maria Adele Carrai

Continue reading

23/01/2019 Diego Mejía-Lemos

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

By Diego Mejía-Lemos

Continue reading

18/01/2019 Adrian Grant / Frederik Heitmüller

Tax and Development: Topics for Discussion

By Adrian Grant & Frederik Heitmüller

Continue reading

10/01/2019 Enza Sonetti

Tax corporate governance in SMEs: simplifications VS management standards

By Enza Sonetti

Continue reading

08/01/2019 Marina Serrat

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

By Marina Serrat

Continue reading

01/01/2019 Antonella Coco / Irma Johanna Mosquera Valderrama / Olimpia Affuso

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

By Olimpia Affuso, Antonella Coco and Irma Mosquera Valderrama

Continue reading

17/12/2018 Ricardo García Antón

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

By Ricardo García Antón

Continue reading

05/12/2018 Patricia Lampreave

The Spanish goodwill case, a long saga about to end

By Patricia Lampreave

Continue reading

23/11/2018 Frederik Heitmüller

Are clubs still the right place to deal with the great problems of our time? – Insights from the conference “G20 @ 10”

By Frederik Heitmüller

Continue reading

13/11/2018 Frederik Heitmüller

Pathways to Global Tax Governance and the Multidisciplinary Approach

By Frederik Heitmüller

Continue reading