GLOBTAXGOV – Page 5 – A New Model of Global Governance in International Tax Law Making

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 Roundtable of 10 June 2026 on the Inclusive
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17/03/2026 Mosquera Valderrama I.J.

La paradoja del patrimonio en el ámbito tributario ¿podemos tolerar que un gran patrimonio sea invisible?

Gonzalo Arias and Palmer De La Cruz Pineda Según el G-20 el mundo atraviesa una “emergencia de desigualdad”. Ello queda demostrado en
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17/03/2026 Mosquera Valderrama I.J.

The paradox of wealth in the tax field. Can we tolerate that a great wealth is invisible?

Gonzalo Arias and Palmer De La Cruz Pineda According to the G20, the world is experiencing an “inequality emergency”. This
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05/02/2026 Mosquera Valderrama I.J.

The UNFCITC and the Future of Mutual Administrative Assistance

By Peter Hongler and Irma Mosquera The latest draft of the UN Framework Convention on International Tax Cooperation (UNFCITC) introduces several pivotal
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19/05/2022 Irma Johanna Mosquera Valderrama

Is the Unshell Directive Proposal really necessary?

By Irma Johanna Mosquera Valderrama

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

29/10/2021 Dirk Broekhuijsen / Mees Vergouwen / Tax

The time it takes to update tax treaties

By Mees Vergouwen & Dirk Broekhuijsen

25/10/2021 Tax

Global Tax Symposium 2021 – programme and registration

04/08/2021 Juliana Cubillos

Report – Virtual Workshop Series: “Globalization and Digitalization – Interconnections between taxation, trade and investment”

-Summary- Reporters: Juliana Cubillos and Marius von Frankenhorst[1] Find the Pdf version here. From June 3rd to July 1st, a series of 5 virtual Workshops on “Globalization and Digitalization – Interconnections between taxation, trade, and investment” took place, bringing together