GLOBTAXGOV – Page 12 – A New Model of Global Governance in International Tax Law Making

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.
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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
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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
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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
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03/09/2018 Diheng Xu

China versus the BEPS Project

By Diheng Xu

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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

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17/08/2018 Irma Johanna Mosquera Valderrama

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

By Irma Mosquera Valderrama

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13/08/2018 Enza Sonetti

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

By Enza Sonetti

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09/08/2018 Marina Serrat / Tax

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

By Marina Serrat

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08/08/2018 José A. Rozas

Co-operative Compliance and International Assurance Programs

By José A. Rozas

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30/07/2018 Irma Johanna Mosquera Valderrama

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

By Irma Mosquera Valderrama

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16/07/2018 Irma Johanna Mosquera Valderrama

The Interdisciplinary Approach and the Future of International Taxation

By Irma Mosquera Valderrama

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16/07/2018 Laurens van Apeldoorn

Redistribution, Development, and the Contribution of International Tax Governance

By Laurens van Apeldoorn

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04/07/2018 Peter Hongler

The Importance of Normative Theory in the Debate about Changing the Current International Tax Regime

By Peter Hongler

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