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A New Model of Global Governance in International Tax Law Making

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04/10/2026 Mosquera Valderrama I.J.

Time for leadership on the United Nations Framework Convention on International Tax Cooperation

By Irma Mosquera Valderrama and Peter Hongler Since the adoption of the December 2022 UN General Assembly resolution on the
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28/09/2026 Mosquera Valderrama I.J.

The Proposal for an EU Tax Simplification Omnibus: Speed Should Never Trump Quality!

By Jasper Korving 1. Introduction On 24 June, the European Commission published its proposed Tax Simplification Omnibus Directive proposal. The
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31/08/2026 Mosquera Valderrama I.J.

How can the UN framework convention become a legitimate, inclusive and durable forum?

By Peter Hongler and Irma Mosquera Valderrama Comments on the “Co-Leads’ Zero Draft” on Workstream I as of 21 July 2026
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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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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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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

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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

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18/01/2019 Adrian Grant / Frederik Heitmüller

Tax and Development: Topics for Discussion

By Adrian Grant & Frederik Heitmüller

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10/01/2019 Enza Sonetti

Tax corporate governance in SMEs: simplifications VS management standards

By Enza Sonetti

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08/01/2019 Marina Serrat

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

By Marina Serrat

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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

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17/12/2018 Ricardo García Antón

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

By Ricardo García Antón

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Recent Posts

Time for leadership on the United Nations Framework Convention on International Tax Cooperation
The Proposal for an EU Tax Simplification Omnibus: Speed Should Never Trump Quality!
How can the UN framework convention become a legitimate, inclusive and durable forum?
Substance, DAC6 and the risk of an implementation act
Complexity, Coordination and Tax Planning Redux

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