GLOBTAXGOV

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

31/01/2026 Mosquera Valderrama I.J.

Assessing the State of Play in the UN Framework Convention on International Tax Cooperation

By Peter Hongler The fourth round of negotiations on the UN Framework Convention on International Tax Cooperation is approaching, with

05/11/2025 Mosquera Valderrama I.J.

VAT at a Strategic Crossroads: Navigating Reform in a Digital Era

By Jurian Lock and Irma Mosquera Keynote Session 3 Asian Development Bank High-Level Regional Tax Conference 4-6 November. Manila, Philippines.

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

The UNFCITC and the Future of Mutual Administrative Assistance

Assessing the State of Play in the UN Framework Convention on International Tax Cooperation

VAT at a Strategic Crossroads: Navigating Reform in a Digital Era

Commitments Workstream I: A matter of a Preamble?

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Behavioural insights in tax law: are you nudged?

Can’t Wait: “Google Tax” Marching the World while the OECD is Finalizing the Unified Approach

Justice in International Tax Law

A claim for a ‘principle-based solution’ but ‘principle-shopping’?

About the BEPS Inclusive Framework and the role of the OECD

Trade, taxes and the digitalization of the economy

Summary of the “International Tax Governance and Digitalization of the Economy in a Broader Perspective Kick-off Seminar”

Digitalización de las Administraciones Tributarias y cambios en sus Estructuras Organizativas (Scanning of the Tax Administrations and changes in their Organizational Structures)

No Taxation Without Automation

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