GLOBTAXGOV – Page 11 – 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.
Continue reading
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
Continue reading
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:
Continue reading
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
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