GLOBTAXGOV

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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26/03/2025 Tax

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

03/12/2024 Tax

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?

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