GLOBTAXGOV – Page 13 – A New Model of Global Governance in International Tax Law Making

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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19/06/2026 Mosquera Valderrama I.J.

Complexity, Coordination and Tax Planning Redux

By Surajanli Tandon It was envisaged that Pillar 2 would help address issues of tax competition though the setting of
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17/06/2026 Mosquera Valderrama I.J.

We Are in Antarctica: The Implications of Side-by-Side for Brazil

By Ricardo André Galendi Junior On June 10th, 2026, I had the pleasure of participating in the roundtable “Side-by-Side Agreement:
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11/06/2026 Mosquera Valderrama I.J.

The Janus Face of Pillar Two: Incentive Restructuring and Constitutional Tension

By Maarten de Wilde This contribution, based on a presentation at the GLOBTAXGOV- St. Gallen University Roundtable of 10 June 2026
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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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22/06/2018 Irma Johanna Mosquera Valderrama

BEPS Action 12: Mandatory Disclosure in the EU

By Irma Mosquera Valderrama

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20/06/2018 Irma Johanna Mosquera Valderrama

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

By Irma Mosquera Valderrama

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