GLOBTAXGOV

By Peter Hongler and Irma Mosquera The latest draft of the UN Framework Convention on International Tax Cooperation (UNFCITC) introduces several pivotal

31/01/2026 Mosquera Valderrama I.J.

Assessing the State of Play in the UN Framework Convention on International Tax Cooperation

By Peter Hongler The fourth round of negotiations on the UN Framework Convention on International Tax Cooperation is approaching, with

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

The UNFCITC and the Future of Mutual Administrative Assistance

Assessing the State of Play in the UN Framework Convention on International Tax Cooperation

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

Commitments Workstream I: A matter of a Preamble?

All posts

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

The Spanish goodwill case, a long saga about to end

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

Pathways to Global Tax Governance and the Multidisciplinary Approach

On the legitimacy of the OECD to set the global tax agenda

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

The Importance of Context for Analysing the Implementation of International Tax Standards

Tax cooperation: Reflections from the 13th Annual Columbia International Investment Conference

Fair tax competition vs. harmful tax competition

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