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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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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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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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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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