GLOBTAXGOV – Page 13 – 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
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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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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
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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.
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28/05/2018 Irma Johanna Mosquera Valderrama

G20 and Tax competition: What is the Contribution of Global Tax Governance to the G20 Agenda?

By Irma Mosquera Valderrama

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25/05/2018 Irma Johanna Mosquera Valderrama

Good Governance in Tax Matters

By Irma Mosquera Valderrama

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23/04/2018 Irma Johanna Mosquera Valderrama

Multilateral Solutions as Regional Solutions?

By Irma Mosquera Valderrama

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17/04/2018 Enza Sonetti

Is Italy’s New Definition of Permanent Establishment the Right Solution to Prevent Tax Avoidance in Digital Economy?

By Enza Sonetti

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17/04/2018 Wouter Lips

What does Agenda-Setting Theory Teach Us about the Digital Economy Tax Proposals?

By Wouter Lips

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17/03/2018 Irma Johanna Mosquera Valderrama

What are the Spill-Over Effects of EU Member States’ Tax Treaties on Developing Countries?

By Irma Mosquera Valderrama

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05/03/2018 Irma Johanna Mosquera Valderrama

Innovation Week IP & Tax Policy

By Irma Mosquera Valderrama

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26/02/2018 Irma Johanna Mosquera Valderrama

Who Pays for Canada? Taxes & Fairness

By Irma Mosquera Valderrama

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02/02/2018 Irma Johanna Mosquera Valderrama

G20 Inception Workshop: Task force on trade, investment and taxation

By Irma Mosquera Valderrama

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01/02/2018 Irma Johanna Mosquera Valderrama

Welcome to the GLOBTAXGOV blog

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