GLOBTAXGOV

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

By Peter Hongler On 24 October 2025, the first draft of a Framework Convention on International Tax Cooperation (“Co-Leads’ Draft Framework Convention

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

VAT at a Strategic Crossroads: Navigating Reform in a Digital Era

Commitments Workstream I: A matter of a Preamble?

Towards a UN Framework Convention on Tax Cooperation: Conceptual and Institutional Challenges in the Co-Lead’s Draft

The Standard of Foreseeable Relevance in Privacy Enhanced Tax Information Exchange

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BEPS Action 12: Mandatory Disclosure in the EU

The Legitimacy of the EU Standard of Good Governance in Tax Matters

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

Good Governance in Tax Matters

Multilateral Solutions as Regional Solutions?

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

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

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

Innovation Week IP & Tax Policy

Who Pays for Canada? Taxes & Fairness