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?

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The Future of ‘Significant Economic Presence’ in India

China, Special Economic Zones, and Tax Dispute Resolution

China versus the BEPS Project

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

Will BEPS Action 12 (mandatory disclosure) be the next minimum standard?

New tax intermediaries duties on cross-border arrangements: Are we achieving tax transparency at the expense of tax certainty?

EU Directive 2018/822: Opening Doors for a Common Cooperative Compliance System on Taxation?

Co-operative Compliance and International Assurance Programs

Tax and Development: The Link between International Taxation, the Base Erosion Profit Shifting Project, and the 2030 Sustainable Development Agenda

The Interdisciplinary Approach and the Future of International Taxation