GLOBTAXGOV – Page 3 – A New Model of Global Governance in International Tax Law Making

26/03/2025 Mosquera Valderrama I.J.

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
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03/12/2024 Mosquera Valderrama I.J.

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 Heitmüller F.

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
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12/12/2023 Heitmüller F.

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

By Irma Mosquera, Julien Chaisse, and George Dimitropoulos
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08/08/2022 Tax

Call for Abstracts: Research colloquium on global tax governance: Season 4

The research colloquium on global tax governance co-organised by GLOBTAXGOV and the ICTD goes into its fourth season! We are inviting new submissions of abstracts to discuss early-stage original research on global tax governance from various perspectives. The topic Over

04/07/2022 Tax

Presentation of the Toolkit for the design and effective implementation of domestic and international general anti-avoidance rules

By Gonzalo Arias and Anarella Calderoni

30/06/2022 Tax

Call for Papers: Global Tax Symposium 2022

The 2022 Global Tax Symposium is organized by the National Institute of Public Finance and Policy, the London School of Economics (LSE), the University of Louvain (UCLouvain), University of Melbourne, GLOBTAXGOV at University of Leiden and University of Muenster. Over

19/05/2022 Irma Johanna Mosquera Valderrama

Is the Unshell Directive Proposal really necessary?

By Irma Johanna Mosquera Valderrama

22/04/2022 Anarella Calderoni / Gonzalo Arias / Tax

Toolkit for the design and effective implementation of General Anti Avoidance Rules (GAARs)

By Gonzalo Arias and Anarella Calderoni

19/04/2022 Germaine Rekwest

Pillar-two solution and the impact on the Caribbean SIDS

By Germaine Rekwest

30/03/2022 Peter Hongler / Tax

Is Tax Behavior a Flawed Sustainability/ESG Metric?

By Peter Hongler

25/03/2022 Tax

On an animal farm and ‘equality, however’ according to the Pillar 2 Commentary

By Maarten de Wilde

31/01/2022 Tax

Call for Abstracts: Research Colloquium on Global Tax Governance – Spring Season

After the first two successful seasons of the research colloquium on global tax governance co-organised by GLOBTAXGOV and Martin Hearson of the International Centre for Tax and Development, we are seeking new submissions of abstracts to discuss early-stage original research

12/11/2021 Peter Hongler / Tax

Is the Pillar 2 Agreement Infringing International Law Obligations?

By Peter Hongler