GLOBTAXGOV – Page 11 – 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

05/11/2018 Adrian Grant

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

By Adrián Grant

Continue reading

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

Continue reading

17/10/2018 Adrian Grant

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

By Adrián Grant

Continue reading

04/10/2018 Irma Johanna Mosquera Valderrama

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

By Irma Mosquera Valderrama

Continue reading

01/10/2018 Patricia Lampreave / Tax

Fair tax competition vs. harmful tax competition

By Patricia Lampreave

Continue reading

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

Continue reading

10/09/2018 Ashish Goel

The Future of ‘Significant Economic Presence’ in India

By Ashish Goel

Continue reading

06/09/2018 Julien Chaisse / Xueliang Ji

China, Special Economic Zones, and Tax Dispute Resolution

By Xueliang Ji and Julien Chaisse

Continue reading

03/09/2018 Diheng Xu

China versus the BEPS Project

By Diheng Xu

Continue reading

27/08/2018 Irma Johanna Mosquera Valderrama / Wouter Lips

What is the role of the EU in international tax law making?

By Irma Mosquera Valderrama and Wouter Lips

Continue reading