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A New Model of Global Governance in International Tax Law Making

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04/10/2026 Mosquera Valderrama I.J.

Time for leadership on the United Nations Framework Convention on International Tax Cooperation

By Irma Mosquera Valderrama and Peter Hongler Since the adoption of the December 2022 UN General Assembly resolution on the
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28/09/2026 Mosquera Valderrama I.J.

The Proposal for an EU Tax Simplification Omnibus: Speed Should Never Trump Quality!

By Jasper Korving 1. Introduction On 24 June, the European Commission published its proposed Tax Simplification Omnibus Directive proposal. The
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31/08/2026 Mosquera Valderrama I.J.

How can the UN framework convention become a legitimate, inclusive and durable forum?

By Peter Hongler and Irma Mosquera Valderrama Comments on the “Co-Leads’ Zero Draft” on Workstream I as of 21 July 2026
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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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06/09/2018 Julien Chaisse / Xueliang Ji

China, Special Economic Zones, and Tax Dispute Resolution

By Xueliang Ji and Julien Chaisse

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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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Recent Posts

Time for leadership on the United Nations Framework Convention on International Tax Cooperation
The Proposal for an EU Tax Simplification Omnibus: Speed Should Never Trump Quality!
How can the UN framework convention become a legitimate, inclusive and durable forum?
Substance, DAC6 and the risk of an implementation act
Complexity, Coordination and Tax Planning Redux

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