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

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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11/06/2026 Mosquera Valderrama I.J.

The Janus Face of Pillar Two: Incentive Restructuring and Constitutional Tension

By Maarten de Wilde This contribution, based on a presentation at the GLOBTAXGOV- St. Gallen University Roundtable of 10 June 2026
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21/06/2019 Andrea Laura Riccardi Sacchi

The Uruguayan “lock rule”: premonition of OECD/G20 Inclusive Framework on BEPS’s “GloBE proposal – Pillar Two”?

By Andrea Laura Riccardi Sacchi[1]

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06/06/2019 Abdul Muheet Chowdhary

UN tax committee gets a boost through new working methods

By Abdul Muheet Chowdhary

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27/05/2019 Ashish Goel

Does the principal purpose test (PPT) throw tax certainty to the winds?

By Ashish Goel

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15/04/2019 Adrian Grant / Frederik Heitmüller

Conference report – How countries learn to tax; Complexity, legal transplants and legal culture

By Adrian Grant and Frederik Heitmüller

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02/04/2019 Adrian Grant

Topics on Transplants: How Countries Learn to Tax

By Adrian Grant

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12/03/2019 Irma Johanna Mosquera Valderrama

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

By Irma Johanna Mosquera Valderrama

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11/03/2019 Leiden Asia Centre

Conference Report – GLOBTAXGOV & TRICI-LAW: The Belt and Road Initiative

By Leiden Asia Centre

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08/03/2019 Andrea Laura Riccardi Sacchi

While in the quest for the Holy Grail… Uruguay is already taxing income from Uber and Netflix

By Andrea Laura Riccardi Sacchi

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22/02/2019 Diana van Hout

Legal protection in the era of big data

By Diana van Hout

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16/02/2019 Shaomei Chen

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

by Shaomei Chen

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