GLOBTAXGOV – Page 4 – A New Model of Global Governance in International Tax Law Making

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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19/09/2025 Mosquera Valderrama I.J.

No, no es el momento:10 preguntas sobre la implementación de un “QDMTT” bajo el Impuesto Mínimo Global propuesto en sede de la OCDE

No es posible implementar un QDMTT sin antes realizar un análisis comprehensivo de las implicaciones legales, económicas y políticas que
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19/09/2025 Mosquera Valderrama I.J.

No, it’s not time: 10 questions on the implementation of a “QDMTT” under the OECD proposed Global Minimum Tax

This blogpost addresses the QDMTT and the challenges for countries to implement the QDMTT and ask countries to reflect on whether or not is the right time to implement the QDMTT.
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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