GLOBTAXGOV – Page 2 – A New Model of Global Governance in International Tax Law Making

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.
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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
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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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27/06/2025 Peter Hongler / Tax

Getting the Priorities Right: The Central Role of Workstream I in the UN Framework Convention on International Tax Cooperation

By Peter Hongler Early next week, the United Nations will host a series of multi-stakeholder consultations as part of its efforts to develop a UN Framework Convention on International Tax Cooperation. This initiative has been structured around three distinct workstreams: While all

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14/04/2025 Irma Johanna Mosquera Valderrama / Tax / Tofigh Hasen Nezhad Nisi

Tax and Digital Development in the 2025 Financing for Development Conference

The 2025 Sevilla Conference is a great opportunity to align international tax systems with a more inclusive digital future. Now is the time to act. Irma Mosquera and Tofigh Hasen Nezhad Nisi Since 2002, the United Nations’ Financing for Development

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The legitimacy of the UN Negotiations and the Path Towards Inclusive and Effective International Tax Cooperation. Are we getting it right?

By Irma Mosquera Valderrama This blogpost aims to provide some insights of the discussions at the organizational session of the negotiations for an UN International Framework Convention and to provide some remarks regarding the legitimacy of this process. While watching

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Taxing multinationals; what happened?

In 2021, 140 countries reached political agreement on a global corporate tax reform. Now, a few years later, the implementation is proving to be a challenge, perhaps even to the point of the initial agreement’s collapse. What happened?

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01/08/2024 Peter Hongler / Simon Habich / Tax

UN Framework Convention – The Role of (Early) Protocols

By Peter Hongler and Simon Habich The second session of negotiations of the Terms of Reference of a UN Framework Convention on international Tax Cooperation started on 29th July. The latest published Draft Terms of Reference contains a chapter on

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12/12/2023 George Dimitropoulos / Irma Johanna Mosquera Valderrama / Julien Chaisse / Tax

Recommendations for Strategy: Policy Coherence in Tax, Trade and Investment

By Irma Mosquera, Julien Chaisse, and George Dimitropoulos

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02/11/2023 Antoni Bergas Forteza / Tax

Are we arriving on time? An analysis of issues related to the taxation of the metaverse

By Antoni Bergas Forteza

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12/10/2023 Peter Hongler / Tax

Plea for a Meta Regime! (and why the UN should be the governing body)

By Peter Hongler

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26/09/2023 Ezgi Arik

Developing a unified approach on “inclusive and effective tax cooperation”: A way towards strengthening the role of the UN?

By Ezgi Arik

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26/07/2023 Peter Hongler

The OECD Will Drive the United States into Socialism

By Peter Hongler

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