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

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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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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12/11/2021 Peter Hongler / Tax

Is the Pillar 2 Agreement Infringing International Law Obligations?

By Peter Hongler

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

01/07/2021 Tax

Call for Abstracts – Research Colloquium on Global Tax Governance Fall 2021

Download a pdf version here. After a successful first season of the Research colloquium, we are seeking new submissions of abstracts for our multidisciplinary colloquium, co-organized by GLOBTAXGOV and Martin Hearson at ICTD, to discuss early-stage original research on global

25/06/2021 Scott Wilkie / Tax

More on “Minimum Tax”, BEPS, the Pillars, CFC Rules, “Tax Competition”, and Trade Law

By Scott Wilkie

18/06/2021 Irma Johanna Mosquera Valderrama

Possible impact of a global minimum tax on SEZ

By Irma Mosquera

10/06/2021 Frederik Heitmüller

Are G7 countries doing developing countries a favour when levying global minimum taxes?

By Frederik Heitmüller

04/06/2021 Tax

Foreseeable relevance in the EU: From DAC1 to DAC7, passing by the CJEU

by Marina Serrat

21/04/2021 Tax

2021 PhD Global Tax Symposium 30 September – 1 October – Call for Papers

Ph.D. Global Tax Symposium – Call for papers 2021 Note: This call for papers concerns exclusively the event to be carried on 30st September and 1st October of 2021. Mission and vision of the GTS Symposia The mission of the Global