GLOBTAXGOV – Page 8 – A New Model of Global Governance in International Tax Law Making

18/08/2025 Functioneel Beheer Digitale Leeromgeving

A New Era for Global Tax Cooperation? Reflections on the UN Negotiations in New York

By Peter Hongler Introduction: Why These Negotiations Matter For decades, international tax cooperation has been shaped by a small circle
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16/07/2025 Functioneel Beheer Digitale Leeromgeving

From multilateralism to strategic realism; a proposal for a Corporate Tax 2.0

By Maarten de Wilde A Dutch language version of this piece will appear in Dutch tax weekly, Weekblad Fiscaal Recht.
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14/07/2025 Functioneel Beheer Digitale Leeromgeving

The overarching goal of a new UN Framework Convention: Workstream I

By Peter Hongler and Irma Mosquera Valderrama Comments on the “Co-Leads’ Draft Issue Note” on Workstream I as of 27
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27/06/2025 Functioneel Beheer Digitale Leeromgeving

Getting the Priorities Right: The Central Role of Workstream I in the UN Framework Convention on International Tax Cooperation

By Peter Hongler Early next week, the United Nations will host a series of multi-stakeholder consultations as part of its
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14/10/2019 Cees Peters / Tax

The persistent survival of the arm’s length standard: a different view on the FIAT and Starbucks decisions

By Cees Peters

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19/09/2019 Alfredo Collosa / Tax

The Importance of International Cooperation Between Tax Administrations

By Alfredo Collosa

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04/09/2019 Daniele de Carolis / Tax

International Trade and International Tax Law: Are They Really Worlds Apart? A Comparison Between Peer Review Mechanisms in the WTO and the OECD

By Daniele de Carolis

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29/07/2019 Irma Johanna Mosquera Valderrama

What does the PPT say about Global Tax Governance?

By Irma Mosquera Johanna Valderrama

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19/07/2019 Frederik Heitmüller / Tax

A reflection on the ATI/ITC Tax and Development Conference 2019

By Frederik Heitmüller

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21/06/2019 Andrea Laura Riccardi Sacchi

The Uruguayan “lock rule”: premonition of OECD/G20 Inclusive Framework on BEPS’s “GloBE proposal – Pillar Two”?

By Andrea Laura Riccardi Sacchi[1]

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06/06/2019 Abdul Muheet Chowdhary

UN tax committee gets a boost through new working methods

By Abdul Muheet Chowdhary

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27/05/2019 Ashish Goel

Does the principal purpose test (PPT) throw tax certainty to the winds?

By Ashish Goel

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15/04/2019 Adrian Grant / Frederik Heitmüller

Conference report – How countries learn to tax; Complexity, legal transplants and legal culture

By Adrian Grant and Frederik Heitmüller

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02/04/2019 Adrian Grant

Topics on Transplants: How Countries Learn to Tax

By Adrian Grant

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