GLOBTAXGOV

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

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

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

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

The Janus Face of Pillar Two: Incentive Restructuring and Constitutional Tension

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

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

The UNFCITC and the Future of Mutual Administrative Assistance

All posts

Exchange of Information and the Rule of Law: Confidentiality and safeguards for the automatic processing of data in a world of big data

MFN dangers: The (potential) unravelling of tax treaty policy

Global justice, differentiation and the taxation of the digital economy

Resumen / Summary: Reforma de beneficios tributarios en Colombia

While still in the quest for the Holy Grail… is (tax) uncertainty all we have?

Tax Incentives in a Post-COVID19 World

Are digital taxes straining international relations?

Two virtual seminars on tax incentives and COVID-19 / Dos seminarios virtuales sobre incentivos fiscales y COVID-19

Corporate income taxation and COVID-19 – time to think about a European tax?

Multilateralism: The Weakest Link?